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?!?!?!
- Company formation and bank account 219 7
- How did you recalculate your payroll fees 637 8
- Accountant won't release working papers 2,521 44
- Client tied in to accountant. Unfair contract? 505 9
- Furnished Lettings - expenses normally bourne by tenant 394 8
- Importing Sage Data and Year End 188 2
- Legal structure of a group of friends producing a free newspaper 391 8
- OneNote is fantastic 477 11
- VAT Direct Debit 357 7
- S445 tax V's new dividend tax 437 8
- Self Assessment Software 684 21
- Share capital - death of a shareholder 434 13
- Self-assessment statistics 2,350 55
- Director started half way through the year no previous income. Pro rate NI 253 11
- Owning overseas property 242 1
- Fees to charge for Auto enrolment Pension for small Employers 350 3
- What's happened to Smith's Taxation 283 1
- Expedia say that they can't give me a VAT invoice 694 13
- Auto enrolment confusion 1,149 21
- PPR on a development? 242 4
- Self employed and HMRC Worldwide Subsistence Rates 652
- Acrobat Checkbox Help for New 64-8 400
- VAT on Export Outside EU and Conditional Sale 400
- Property letting & CAs 390
- 2015 tax year end 383
- Interest paid - do new rules affect Tax Credits? 382
- FCA regulated company in a small group 339
- Self employed consultant working in Ireland 269
- MLR and benefitting from the disclosure 237
- Market Invoice (P2P invoice discounting) tax treatment 230