Look Ahead: Sage 200 - VAT code finder

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?

      • Zero rated
      • Exempt
    • Supplier not VAT registered
• Abroad (outside the UK)

  Is the transaction covered by the Northern Ireland protocol?

  • Yes

    Has the VAT registration number been provided to the supplier?

    • Yes

      If bought in the UK would the goods be zero rated or standard rated?

      • Zero rated
      • Standard rated
    • No

      Was VAT charged on the goods?

      • Yes
      • No
  • No

    Does the import exceed the import reverse charge threshold of £135?

    • Yes

      Are you using postponed accounting to account for import VAT on the VAT Return?

      • Yes

        Are you using one of the above?

        • Yes
        • No
      • No
    • No

      Are you using one of the above?

      • Yes
      • No