There are not reverse charge categories for international transactions - reverse charge sales & reverse charge purchases - the documentation does not refer to this scenario of international reverse charge transactions.
eg Purchase of Services from a Business based in Australia, Japan, USA etc. Several UK Businesses have been advised by their VAT Specialists that Reverse Charges of 20% need to be applied to the Purchase Invoices when they are entered into Sage 200.
Current Documentation
"Reverse charge VAT is a term that covers the following scenarios:
Accounting for VAT as a reverse charge on goods and services supplied to a UK or Irish business from an EC business.
Accounting for VAT as a domestic reverse charge to prevent fraud in trade between businesses within the UK centres involving goods originating from the EC. This is known as carousel fraud or missing trader intra community (MTIC) fraud.
Accounting for VAT for the Construction Industry Scheme (CIS) in the UK."
Saeed Malik
