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Where Taxpayers and Advisers Meet

EU Goods or Services

Richard Bench
Posts:1
Joined:Tue Jan 23, 2018 2:00 pm
EU Goods or Services

Postby Richard Bench » Tue Jan 23, 2018 2:06 pm

Hi,
I have an advertising consultancy for which I carry out work for a VAT registered company in Malta.
If I supply goods along with my services, such as promotional merchandise, exhibition equipement for exhibition stands that we are designing, et.,c do I also treat these goods as services supplied?

les35
Posts:635
Joined:Wed Aug 06, 2008 3:09 pm

Re: EU Goods or Services

Postby les35 » Tue Feb 06, 2018 10:22 am

I would lean towards the view that the goods form part of the supply of services for VAT purposes, rather than being a supply in their own right.
I do not think the same principle applies to IntraStat. So, if the value exceeds the annual threshold, you would need to submit an IntraStat Return.


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