Flat rate scheme and european sales


Quick VAT question:

HMRC's website states the following:

"Your flat rate turnover is all the supplies your business makes including all: sales to other EU countries"

"Don't include: non-business income and any supplies outside the scope of UK VAT"


"Services which, under the place of supply rules, are supplied in another country are outside the scope of UK VAT."



So if a client is on the flat rate scheme and they sell services to a business in Europe should they charge that sale to FRS VAT? And if so, why?

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Euan MacLennan |
Euan MacLennan's picture

Thanks, Euan!

GR |


GR |

FRS & EU services

0648629 |