Zoom reserves the right to request payment of VAT for any invoices issued by Zoom without VAT where an invalid VAT number is provided by the customer to Zoom. Zoom will validate customer VAT numbers to confirm they are valid. Zoom will not charge UK VAT to customers that have a valid UK VAT number.Ī VAT number in the UK is a nine-digit number. What is a VAT ID number?Ī VAT identification number, or VAT registration number, is a unique number that identifies that a business is registered for VAT. Therefore, the term UK in this FAQ should be taken to include the Isle of Man. On the basis that Zoom is registered for VAT in the UK, Zoom is required to collect and remit tax in the Isle of Man via Zoom’s UK VAT registration. The Isle of Man is treated as part of the territory of the UK for indirect tax purposes. A customer will be treated as a non-business customer where it does not provide a valid UK VAT number. If Zoom makes a supply to a non-business customer (B2C supply) Zoom will charge UK VAT on its supply. A customer will be treated as a business customer if they provide a valid VAT number. However, the business customer may be required to self-account for VAT under the reverse charge mechanism. If Zoom makes a supply to a business customer (B2B supply) Zoom will not charge UK VAT on the supply. Will Zoom charge UK VAT on its supplies?Įffective from 1 January 2021 Zoom will be registered for VAT in the UK. If you do not have a VAT number, then UK VAT will be charged on the supplies made to you by Zoom. If the VAT number is valid then no VAT will be charged on the supplies made to you by Zoom. If you are a business customer, you should provide your VAT Identification Number to Zoom. Subsequently, the supplier reports and remits the collected VAT to the tax authorities. Generally, VAT is invoiced by the supplier that is selling goods or services and collected from the customer. It is a consumption tax because it is ultimately borne by the final consumer.
It applies to most goods and services that are bought and sold for use or consumption in the United Kingdom. VAT is in general due when goods and/or services are sold. VAT is the abbreviation of Value Added Tax.
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