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vat place of supply, Italian customer

AM reading through 741 and would appreciate some guidance...

Scenario is UK client (events organiser) with an Italian customer.  Client is hosting an event in the UK for end customer (Italian).  Am I right that although the work is being performed in the UK, no VAT should be charged as end customer place of supply is in Italy and therefore out of scope for UK VAT purposes?

Yes or no?

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02nd Feb 2012 14:55

More details

It would be helpful if you could supply more details - what exactly is involved in "hosting an event"?

For business to business supplies, the normal rule is that VAT is due where the customer belongs. But if the service being supplied is of the type governed by the "special rules" (this includes services relating to exhibitions/admissions) then the place of supply is where the event takes place.

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By lja20
02nd Feb 2012 16:01

hosting an event = fashion show

My reading (so far of 741) is that this is a back to back - and am aware of the special rules but believe we don't quite fit that definition ie not cultural or sporting this is the end customer showcasing its products, so as part of their own business is a marketing exercise.

 

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