I receive imported services that are subject to the reverse charge provisions. What rate of VAT do I use?
If you receive services from abroad that are subject to the reverse charge, the tax point is the date you pay for the services. You can use the special change of rate rules in cases where you have paid before 1 December 2008 for single supplies of services completed after, or for continuous supplies that span, that date. For single supplies the VAT can be recalculated at 15% on the full amount and for continuous supplies on the part of the payment that covers the services supplied on or after 1 December (see section 2).
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