UK Limited Company, NETP, VAT and reverse charge

I am a non-UK resident (currently living outside the UK) with a UK limited company. I provide online services to UK business customers through this company. I intended to register for VAT, but HMRC informed me that, as a NETP (non-established taxable person), I do not need to register because the UK business customer would normally account for the VAT under the reverse charge procedure. My question is: can I issue invoices showing “VAT reverse charge” to my customers without having and listing on the invoice a VAT number? Also, which address should I use on my invoices? May I use the address under which my UK company was incorporated?

As a NETP with a UK Ltd, when providing online services to UK VAT-registered business customers, I can use the reverse charge mechanism. Can the same be applied when selling to EU VAT-registered business customers? Should I use the reverse charge mechanism for them, or should I charge VAT?

Hi Winrris,
Hi.If you meet the criteria of a NETP and you provide services which come under the General Rule of services to UK businesses then the supplies should be subject to the reverse charge procedure.
Please see below:
5. Reverse charge
You do not need to state on the invoice that the supplies are subject to reverse charge although you can if you wish and you can do this without a UK VAT number.
You should use your overseas Principal Place of Business on the invoice.
If you are based outside the EU and provide similar services to EU businesses then the reverse charge should also apply although I would recommend you check this with the EU companies concerned.
Thank you.