EC VAT registration - place of supply

EC VAT registration - place of supply

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Hi All

I have a UK based recruitment agency company providing temporary labour, mostly to other UK Companies on which it charges VAT.

However, they now have a Belgium client - they invoice to this company in Belgium. The services undertaken by the temps for the Belgium company are mainly in the UK.

My question is;

a) Is there UK VAT - I assume not as the customer is a business belonging in Belgium and, if that is the case;

b) should my client be registered for/charging VAT in Belgium

I am hoping the answer is No/No!

Many thanks

Chris

Replies (3)

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By shaun king
15th Apr 2014 13:13

Place of Supply

As your client has, I assume no business establishment in Belgium, they will be supplying services to Belgium which follow the general rule and the place of supply will be Belgium and outside the scope of UK VAT. You will need the customers Belgian VAT number to declare on an EC Sales List.

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Replying to lionofludesch:
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By Chrisrb1975
16th Apr 2014 08:39

Thanks Shaun. Yes - that is being done. I was concerned that it might fall into the scope of Belgium VAT.

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By Vered Welsh
22nd Apr 2014 08:10

Reverse Charge note

It is also important that the sales invoices to the Belgian client quote the Belgian vat number, and contain a note that says something like, 'This invoice is subject to the Reverse Charge.'

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