Is the purchase of goods from the UK or abroad (outside the UK)?
-  UK (including Northern Ireland)
Is the purchase for reverse charge applied to mobile phones and computer chips?
- Yes
 -  No
Is VAT charged on the goods?
- Yes
 -  No
Are the goods classed as zero rated or exempt?
 - Supplier not VAT registered
 
 
 - Abroad (outside the UK)