Do you supply business customers in other EU countries and reverse-charge the VAT to them? Then besides your VAT return you often have to file an ICP statement: the statement of intra-community supplies.
What is in it?
Per customer: the VAT identification number and the amount you supplied to that customer in the period, excluding VAT. That lets EU countries check that the VAT was declared on the other side.
When?
Usually per quarter, with the same deadline as your VAT return. In some cases the period is shorter. Check what applies to you.
What do you need?
- A valid VAT number for every customer (check it in the EU register VIES).
- Invoices on which the VAT is reverse-charged, see reverse-charge VAT explained.
- The right dates, so every invoice falls in the right period.
Moonlight Bookkeeping makes the ICP list for you: supplies and services with reverse-charged VAT to customers in other EU countries, per customer. Invoices without a customer VAT number are flagged so you can complete them. Credit notes reduce the amount.
This guide is general information, not tax advice. Check the current rules for your situation with the tax authority or your bookkeeper.