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Supplying goods and services outside the UK

02/11/2018 13:12:01
Posted by an Anonymous user on 29/06/2018 11:42

Good Afternoon,

I am a truck driver based in UK however, I have been offered to work for a Belgium Company as a hire driver as a contractor, Please can you confirm if I have to charge VAT on my hire invoices? I will be working on behalf of my Limited Company , from where I will be issuing invoices to the Belgium Company.

Thanks in advance,
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Re:Supplying goods and services outside the UK

02/11/2018 13:13:32
Hi

The service would be outside the scope of UK VAT as per VAT notice 741A section 6. Please have a look for this
VAT Notice 741a

I hope this helps.
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Re:Supplying goods and services outside the UK

02/11/2018 13:15:40
Posted by an Anonymous user 30/07/2018 13:28

Hi,

We are a UK based agency who sell products on behalf of suppliers in Europe and Australia.

The suppliers invoice the customers and we are the middle man. We only charge for commission on sales made by the suppliers. For UK suppliers we charge 20% VAT, but what rate should we be charging for the European and Australian suppliers?

Thanks
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Re:Supplying goods and services outside the UK

02/11/2018 13:17:47
Hi,

Thanks for your question.

We have asked out Technical experts, and they have advised Supplies of intermediary(Agent) services to businesses outside the UK would normally fall under our Place of Supply rules in Public Notice 741a, Section 11.
If this is a business to business (B2B) supply, it would fall under the B2B general rule, and if the customer is based outside the UK, then the commission being charged would be outside the scope of UK VAT.

Please refer to the following link:

VAT place of supply of services notice 741 section 11

Hope this helps.

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