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Accounts payable

VAT arrangements

Changes to VAT rules from 1st January 2010 meant that very few invoices from suppliers in other EU Member States now carry local VAT. Instead, BT will self account for VAT using the reverse charge process.

In the vast majority of cases VAT is due in the country where the customer receives the service. Suppliers need to quote the VAT registration number of the BT entity issuing the affected purchase orders on invoices, as evidence of business status.
BT briefed its suppliers regarding the change in VAT rules in December 2009.

Please download the list of BT entities and corresponding VAT registration numbers. If you cannot see the name of the specific BT company you are selling to within the list, there is a possibility that it might have changed name or ceased trading during one of our regular group restructuring programmes. Please speak to your BT procurement lead who will be able to help you identify the correct BT entity to invoice.