Reverse charging VAT outside the UK

Postby Noz on Thu May 10, 2007 7:34 am

Does anyone know if this goes on in other countries, particularly Spain and Morocco?

I am UK based and generate leads via a website for estate agents based in Spain and Morocco and receive commissions for succesful property sales to my leads who buy in both countries.

HMRC Notice 741 (place of supply) would seem to indicate that I am outside the scope of UK VAT but may be liable to charge VAT in both countries, either as providing advertising services (liable in customer country) or as estate agent services (liable where property located).

Does anyone know whether reversing charging or similar goes on or do I need to register for VAT and add it to my invoices for these countries?

Noz
Noz
 
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