VAT On Service / Repair

[paul26]

Hello ,

I started running small company who providing repair service all over the EU. Now I'm confuse as I did look on HMRC website and its not clear if I should charge the VAT or not.

I'm VAT registered as I'm purchasing some parts from company which require myself have VAT number.

For any company outside EU who has EORI should I charge the VAT ? How this is working if the company to who I provide the repair service doesn't have the EORI ?

I will be really appreciated for some clarification

Thanks
Paul

[les35]

What are you repairing? Is it/they fixed to the ground/building?

[paul26]

Hey

I'm repairing medical equipment which are not fixed.
Both parties have EORI number and all shipping documentation including the information about part showing that was shipped to UK and back to client.

In some passion repair will be done at the client place in that case should I assume that this is falling under this same rule ?

[les35]

The Place of Supply rules determine how you should approach the VAT outcome. Where you carry out work of repair on a client's goods, the PoS is where the client is located.
So, if your client is in another EU Member State, you do not charge UK VAT. But you need your customer's VAT number, and you will need to complete an EC Sales List.
If your client is outside the EU, you do not charge UK VAT. You need basic evidence that the customer is in business.
If your client is in the UK, you charge UK VAT.
I hope that is helpful.