VAT and services performed in Italy

OK, so I don't get involved in VAT much (thank goodness), and what is probably a very simple concept for others has completely got me flummoxed.

Scenario is a UK company sends its employee (one man band company) to work in Italy to supply her services to an Italian based company, The services provided are consultancy services to the retail industry. All services are perfomed in Italy.

Quite simply, are these services VAT-able or not? What are the invoicing procedures (i.e. what goes on the invoice?), and do the related re-charged expenses need to charge VAT? As far as expenses incurred which have UK VAT, then is the VAT reclaimable?

Getting myself tied up in knots with the "place of supply" rules (are they different within or outside the UK?) and the B2B and B2C rules.

Am so, so glad I don't get involved with VAT on a day to day basis. How much more complicated can they make it?!?!?!

Thanks.

Comments
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"UK company sends its

GR |

My opinion

thisistibi |
thisistibi's picture

"There is nothing in the

GR |

Aren't we forgetting something?

frustratedwithhmrc |
frustratedwithhmrc's picture

Not convinced it's an issue

thisistibi |
thisistibi's picture