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VAT - UK reg name but IE VAT number

  • Fellow
  • Practice Licence
  • 9 posts
  • # 123504

Has anyone else had the problem with Dropbox (or others) whereby their invoices have the UK VAT registered name of Dropbox International Unlimited Company but instead of using the UK VAT number their invoice has the Irish one?

According to the Dropbox Community website this continues to be a problem and people are getting differing advice.

If we know the UK VAT number is it permissible to reclaim the VAT provided the invoice is from the international unlimited company and the VAT rate is correct (rather than 23% per Irish VAT)?

It is B2B.

Thank you.

  • Member PM.Dip
  • Practice Licence
  • 5 posts
  • # 123507

There should not be VAT charged on that invoice as it is B2B. You should speak to Dropbox support with evidence of your UK VAT number and they should be zero-rating the invoice for IE VAT. B2B transactions are not in scope for OSS arrangements for digital services.

Unless the invoice clearly shows a UK VAT number and 20% VAT being charged I would not claim any VAT on those invoices, but would get Dropbox to fix the invoices.

If Dropbox is using a payment provider like Stripe, you could also report the issue to them and ask them to contact Dropbox to fix it.

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