Research in EC

[sarahg]

Company provides group research projects with universities across the world.

Some of the universities will hold the research.

Company in UK will then collate results and write report.

Copy of report will then be sent to each university, and visits will be made to discuss findings.

Is VAT chargeable to those within EC?

[Paul Taylor]

Sarah,

There are some very complex issues there including business / non-business issues for the universities, the nature of the services and, from that, the place of supply, not to mention the VAT liability of that supply.

I would suggest that your query requires much more detailed investigation than can be carried out in a format such as this.

Regards,

Paul Taylor
Senior VAT Consultant
http://www.dains.com/