Invoicing work done for overseas clients

Invoicing work done for overseas clients

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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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By sash100
12th Apr 2013 01:23

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.

 

 

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By zarathustra
12th Apr 2013 09:56

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?

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By sash100
12th Apr 2013 20:26

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

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