If I invoice a client who is not in the UK (or EU) for work done either using data downloaded or by remote (team viewer) connection. Should I add VAT to the invoice?
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No VAT
Interesting subject:
This comes under Electronically Supplied Services
Business to Business (B2B) - Place of Supply is where the services are effectively used and enjoyed.
Business to Consumer (B2C) - Place of Supply is where the customer belongs unless the Customer and Supplier are in the UK then the place of supply becomes where the supplier belongs.
Therefore no VAT would be chargeable if the services are consumed outside EU in both cases.
Please note the rules are changing in 2015 where the Place of Supply in general becomes where the customer belongs meaning companies may have to register in each EU State. Though I think any supplies outside will always be outside the scope of VAT.
Here's a twist I hadn't thought of before
Landlord living abroad.
Bill them for work done on UK property income.
Is this B2B or B2C ?
What is VAT situation?
VAT to be charged
Doesn't matter if the landlord is abroad. Property and land - place of supply is where the work is carried out i.e UK
If you are vat registered you must charge VAT