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Post Info TOPIC: B2B service supplied in uk but invoiced to company in USA - VAT or Outside Scope
S1SET


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B2B service supplied in uk but invoiced to company in USA - VAT or Outside Scope
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My client has a consulting business - she has recently coached 2 people who work for a US company who she is going to invoice for her services .  Employee A was coached in Leeds in the UK and Employee B was coached in Poland.  I spoke to HMRC who say that because the invoices are B2B invoices and going to a USA company they will be outside the scope of VAT, and the invoices must have the wording "outside the scope of VAT" and "subject to reverse charges on".  Anyone else been in this scenario?

 

Sue



-- Edited by S1SET on Thursday 28th of July 2011 06:44:40 PM

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leshoward


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In principle, HMRC are correct. However, the B2B General Rule does not always apply. Check out Notice 741A, para 8.1.1., which contains a helpful table.

From your description, it does seem like the General Rule will apply, so UK VAT will not apply.



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S1SET


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Thank  you very much for your helpful reply - I will go and look at 741A para8.1.1 to confirm.

Sue



-- Edited by S1SET on Thursday 28th of July 2011 08:48:11 PM

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