By Una Beecher

Where a business provides goods / services to a VAT registered customer in another EU Member State, to avoid charging VAT, the business must ascertain the VAT number of the customer.

That VAT number together with an indication that the reverse charge applies, must be included on the relevant invoice issued by the business along with the company's own VAT Number and the usual information.

Vat is charged at Zero %.

The following sample wording might be useful:

Reverse VAT charge applies in accordance with the Fourth Schedule to the VAT Act 1972 as amended.

Customer VAT No.: 

READ MORE
 

By Seamus Parfrey

I vow to stay positive in the face of negativity; 

When I am surrounded by pessimism, I will choose optimism;

When I feel fear, I will choose faith;

When I want to hate, I will choose love;

When I want to be bitter, I will choose to get better;

When I experience a challenge, I will look for an opportunity to learn and grow;

When I experience a setback, I will be resilient;

When I meet failure, I will fail forward, toward future success;

With vision, hope, and faith, I will never give up and will always move forward toward my destiny;

I believe my best days are ahead of me, not behind me;

I believe I'm here for a reason and my purpose is greater than my challenges;

I believe that being positive not only makes me better, it make everyone around me better;

So today and every day I will be positive and strive to make a positive impact on the world. 

READ MORE