VAT Free purchses in Flat rate scheme

[gaumzi]

I am registered for flat rate VAT scheme and i have just purchased a pc monitor from pixmania-pro website (paid from my company a/c). They didn't charge me VAT as i have opened an account with them and provided them with my VAT reg. no.

Now when i file my VAT return for this quarter, should i add this purchase amount?
Would it be illegal if i don't mention it in VAT return? as i am registered under the Flat rate scheme and i can't reclaim VAT on my purchases ?

I am confused here. Can anybody please advise me.

Thanks in advance

[centurian]

I am confused here

So am I - where to start.

Firstly, they should charge you VAT, regardless of whether you supplied them with a VAT number or not.

Secondly, flat rate returns are solely based upon your sales, not what you have paid out (> 2K capital is an exception). So there is nowhere for you to mention it on your return anyway.

Sounds like the company have forgotten to charge you VAT. They might come looking for it in the future, or they may have to pay the VAT out of what you have already paid them. I.e. the amount you paid effectively was VAT-inclusive.

[Contreras]

I am registered for flat rate VAT scheme and i have just purchased a pc monitor from pixmania-pro website (paid from my company a/c). They didn't charge me VAT as i have opened an account with them and provided them with my VAT reg. no.

Now when i file my VAT return for this quarter, should i add this purchase amount?
Would it be illegal if i don't mention it in VAT return? as i am registered under the Flat rate scheme and i can't reclaim VAT on my purchases ?

I am confused here. Can anybody please advise me.

On the odd occasion when I have made EU purchases from outside the UK, I have deliberately ignored the request for VAT no. and just paid VAT inclusive as if a retail customer in that country. Whether or not that is legit I don't know but it keeps the admin simple.

However, you probably should read this:

HM Revenue & Customs: Flat Rate Scheme: how to complete your VAT Return box-by-box

Box 2: VAT due from you (but not paid) on acquisitions from other EU countries

You need to work out the VAT due - but not yet paid by you - on goods that you buy from other European Union (EU) countries and services directly related to those goods (such as delivery charges). But you do this at the standard rate of VAT and not at your flat rate percentage.

Box 9: the total value of goods you acquired from other EU countries

Enter the total value of goods and services directly related to those goods (such as delivery charges) you received from another EU country. Do this for all goods that were physically shipped to you from another EU country, even if there was no actual purchase, or if the goods were invoiced to a person outside the EU. Remember to also include this amount in your Box 7 total.

HTH.

ps. above is assuming purchase price < £2k, but that would be one heck of a monitor if not.