Schools registered for VAT solely for the purposes of reverse charge construction services are not obliged to self-account for VAT on goods they purchase from other EU Member States, (including Northern Ireland). I.E. Where a school buys goods from another EU country or Northern Ireland, the supplier’s invoice should be inclusive of VAT at the relevant rate in that EU country. The school should pay the invoice including the VAT to the supplier. No VAT needs to be returned in the VAT return.
*Northern Ireland continues to be subject to the same EU VAT rules on goods as other EU member states.
it is important that the school does not give the supplier the school VAT number. The school only has a VAT number for the purpose of being registered as a Principal Contractor for RCT. If a supplier requests the VAT number, inform them that the school does not have one.