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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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Supplying goods and services outside the UK

25/02/2019 09:23:10
1. If we are registered for vat in another European country, what happens after Brexit? Do we treat all supplies to that European country as exports and zero rate them? Or does our vat registration trump that, and still stand? And we still keep charging the European vat?

2.Also what happens to B2B zero rated ‘Dispatches’ in that EU country? Do they disappear and we start charging the relevant EU country vat for supplies to business in that country? Or does considering them as “Exports” trump that? Cos “Dispatches” will be no longer relevant if were not in the eu?
Please help.
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Re:Supplying goods and services outside the UK

26/02/2019 11:54:26
Hi,

UK businesses exporting goods to EU consumers:

If the UK leaves the EU without an agreement, distance selling arrangements will no longer apply to UK businesses and UK businesses will be able to zero rate sales of goods to EU consumers.

Current EU rules would mean that EU member states will treat goods entering the EU from the UK in the same way as goods entering from other non-EU countries, with associated import VAT and customs duties due when the goods arrive into the EU.

VAT is a self-assessing tax, so please follow the guidance included in these links:

VAT for businesses if there’s no Brexit deal

Prepare your business for the UK leaving the EU

Partnership pack

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