I have a client who fits car audio equipment and AC in commercial vehicles. He's been asked to go out to Greece next month to train some guys for some installation work that needs doing.
My question is where does he stand with charging VAT?
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John
Full Time Book-keeper, Dad of 3 Teenage Girls, Part-Time Taxi Driver :)
I believe it depends on whether your customer will be VAT registered themselves. If they are, you can do a 'reverse charge' procedure, whereby you agree not to charge them VAT, and they agree not to reclaim it. You will need to ensure you obtain their VAT registration number (Greek or UK one as relevant). You will need to enter the net value of the sale in box 8 of your VAT return, and going forward HMRC will ask you to complete an EC sales list to include details of any sales to EC countries.
If your customer is not VAT registered you will need to charge them VAT at 20% as normal.
Stuart
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Stuart
Birmingham City FC - Blues is my religion St Andrews is my church