My client is a US company that invoices its UK client for IT Services performed on the client premises.
While the place of supply is where the customer based "B2B" and therefore the UK customer would reverse charge the transaction. What are the VAT establishment rules ? Would the US company need to register to VAT. They would be earning more than 1m GBP through onsite services in UK
I thought the VAT rules were changing from 1st December ?
Any immediate advice would be appreciated.