Vat on services provided to German company attending meeting in London...?
Posted: Tue Nov 13, 2018 4:33 pm
Hi,
I have a UK VAT registered limited co client who provides services to German business in Europe. He charges zero % VAT usually using reverse charge to sort the VAT.
However, he has a new German VAT registered VAT client requiring him to attend meetings in the UK, which is causing me to second guess 'place of supply'. His services are supplied to the German company, but the activities actually occur in the UK.
VATPOSS06300 states 'The general rule is that services supplied B2B are taxable where the customer belongs'. Which I take to mean that the place of supply is linked to the client and can still be considered to be Germany, despite activity been in the UK. Correct?
Thanks v much.
Chewie
I have a UK VAT registered limited co client who provides services to German business in Europe. He charges zero % VAT usually using reverse charge to sort the VAT.
However, he has a new German VAT registered VAT client requiring him to attend meetings in the UK, which is causing me to second guess 'place of supply'. His services are supplied to the German company, but the activities actually occur in the UK.
VATPOSS06300 states 'The general rule is that services supplied B2B are taxable where the customer belongs'. Which I take to mean that the place of supply is linked to the client and can still be considered to be Germany, despite activity been in the UK. Correct?
Thanks v much.
Chewie