Hi
Client and I have now talked each other round in a circle, so turning for outside advice....
Client is hiring equipment to a Spanish company with a Spanish VAT registration, to be used in the UK
I think because it's being leased, this is a service and therefore place of supply is Spain. If the company were actually buying the equipment and planning to use it in the UK, place of supply would be UK.
The use and enjoyment regs only seem to apply if one element is outside the EU, not if it's just in a different EU state
Any advice appreciated
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