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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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Supplying goods and services outside the UK

25/04/2019 09:14:23
New Question:

I work for a UK and VAT registered limited company. We are carrying out services for an Australian company, These services include testing their software and formulating business plans. All work is carried out in the UK and no products are imported/exported.

We need to invoice the Australian company for payment in GBP.

Should this be zero-rated for VAT ?

Thanks
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Re:Supplying goods and services outside the UK

25/04/2019 13:33:42
Thanks for your question.

If you are carrying out services only, then you need to refer to our Place of Supply Public Notice 741A, Section 6. If this is a business to business supply then this would normally fall under the general rule and taxed where the customer belongs, as long as none of the ‘special rules’ apply. If this is the case, then this supply would be ‘Outside the Scope’ of UK VAT.

Please read and follow the guidance in the link below:

Place of supply of services (VAT Notice 741A)

I hope this helps.



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Supplying goods and services outside the UK

03/05/2019 11:26:25
I run a small specialist insurance training consultancy with all employees based in the UK. We have been asked to design and deliver a face to face 2 day classroom training programme for a US client to about 20 of their employees in their office.

Having read all the guidance I don't believe we need to charge VAT on any of this work to the client but I am not sure if my understanding is correct.

Your guidance appreciated
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Re:Supplying goods and services outside the UK

07/05/2019 07:14:16
Hi,

You will need to determine the place of supply of the service, which determines in which country VAT has to be accounted for.

The general rule for a business to business supply is that the place of supply is the country where the customer belongs.

In order to determine the place of supply of your service you should consider the exact nature of your services against each of the special rules first (see paragraph 6.4 of the VAT Notice on Place of Supply) and only if none apply will your service fall under a general rule.

From the information provided, this would come under the special rule in Section 9 ‘Services supplied where performed’.

For a business to business supply, the place of supply would be the country where your customer belongs. If your customer belongs in the US this means you would not charge UK VAT.

You can find information about this subject at the following page on our website:

Place of supply of services (VAT Notice 741A) Section 6

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