Public bodies and non-profit organisations will be shocked by the European Court of Justice’s decision in Kollektivavtalsstiftelsen TRR Trygghetsradet (C-291/07) (TRR), to the effect that the reverse charge on imported services must apply to any VAT-registered entity (taxable person) whether or not the service is to be used for business purposes. UK legislation says that the reverse charge only applies to purchases used for business purposes. The ECJ has ruled that as long as the body is registered or registerable for VAT, the reverse charge will apply in any case.