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Post Info TOPIC: VAT and Place of Supply: Yea or Nay?
AICB


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VAT and Place of Supply: Yea or Nay?
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Hi all,

Can anyone confirm my reasoning in the following, please:

  • My client specifies, assists in setting up and delivering an in-house managers' training event at a factory in the UK.
  • The work is commissioned and paid for by a Belgian company (which owns the factory/company above).
  • This is a B2B service, so no UK Output tax/VAT is charged.

The client's assumption was that VAT is chargeable; mine is that it is not.

Comments and thoughts most welcome.

Andy



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Andrew
leshoward


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The Place of Supply is where the VAT-registered customer is established. This is Belgium; and the Belgium customer must provide his own VAT Registration Number, for your client to show on his invoice, with appropriate wording.
Remember to include the sales on his EC Sales List (HMRC PN 725, chapter 17).

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AICB


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Excellent. Thanks for the confirmation.

Regards

Andy



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Andrew
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