Look Ahead: Sage 200 - VAT code finder

Is it a purchase of goods or services?

• Goods

  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
• Services

  Is the purchase of services from the UK or abroad (outside the UK)?

  • UK (including Northern Ireland)
  • Abroad (outside the UK)

    Are you using one of the above?

    • Yes
    • No