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VAT3 Reverse Charge question re Non EU digital & duty paid imports

  • 06-06-2022 5:25pm
    #1
    Myles45
    Registered Users, Registered Users 2 Posts: 140 ✭✭


    Hi,

    I'm looking to get some clarification on this if I can as I can't quite get my head around it.

    I've been in touch with Revenue & they confirmed that Non EU digital imports are classed as an "e Service" & so the reverse charge vat applies & should be input into T1 & T2 on VAT 3 return.

    What I don't understand is why, unlike for EU imports which have E2 to input the total value, there is no place to input the total value for Non EU imports, other than PA1 which is for postponed accounting only.

    Similarly if goods for example come from UK to Ireland & the customs clearance/duty etc is paid by exporter (DDP) Therefore there is no postponed accounting for VAT but again reverse charge vat applies & nowhere to input the total value.

    So, do you just ignore the total values of Non EU digital & DDP imports but add the reverse charge vat from them in T1 & T2 along with reverse charge from E2 (Goods from EU)?

    Hope that makes sense to someone?

    Regards



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