VAT registration for 100% non UK sales?

Postby Noz on Wed May 09, 2007 3:57 am

Thanks Joe. Specific properties and moreso specific developments are the order of the day, so looking like land related services. I do have a common situation though whereby I get paid by Spanish agents selling property in Morocco, which I therefore presume means potential VAT liability in Morocco not Spain?

So in summary (subject to a ruling), am I correct in thinking that I am likely to escape the realms of UK VAT but may be liable for VAT in either Morocco or Spain, but could possibly escape the latter on the grounds of reverse charging (or does this only apply to the advertising services exception?).

Noz
Noz
 
Posts: 20
Joined: Wed Aug 06, 2008 3:53 pm

Postby vatexpert on Wed May 09, 2007 4:31 am

Your summary is correct, although Morocco is not bound by the rules governing EU VAT. There will be no UK VAT liability. The reverse charge procedure might apply in Spain if that country has adopted the EU simplification which permits recipients of services to account for the VAT due.

Good luck

Joe Wilkins
vatexpert
 
Posts: 152
Joined: Wed Aug 06, 2008 3:25 pm

Postby Noz on Wed May 09, 2007 4:53 am

Cheers Joe.

Your help is much appreciated.
Noz
 
Posts: 20
Joined: Wed Aug 06, 2008 3:53 pm

Previous

Return to VAT & Excise Duties

Dorifor Internet Marketing Dorifor Tax Group - our portfolio of tax sites:

UK's largest independent tax portal All the tax books on one site global tax seminars, conferences and other events Global tax jobs portal List of UK recruitment agencies and employers