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?!?!?!
- Why should I retain membership? 2,552 44
- Coding Notice 59 1
- Free invoicing software 84 2
- Stamp duty on multiple property transaction 293 17
- New business - journal entries 208 15
- BTL property solely in wife's name - can she split rental income with husband? 536 15
- CIS deductions against the wrong UTR 240 7
- Looking for BIK v mileage comparison software 153 2
- Capitalised professional fees - with no corresponding asset 399 4
- 100% Annual investment allowance on luxury cars 658 17
- Alerting clients versus walking away from clients 333 4
- Trade name 75 1
- Resident Landlord Expenses 182 6
- Samadian effect on self employed student support workers 116 3
- Employee shareholder contracts 104 1
- Lettings expenses 112 2
- Capital Allowances and Building Improvements 359 12
- Annual tax investigation cover fee? 340 11
- Can a sole-trader make pension contributions to avoid loss of personal allowance? 306 9
- PAYE 465 12
- Auto enrolment excuses 738
- Feedback on accounts production software for IFRS 700
- Add T&Cs to Sales Order in Sage 376
- Social investment tax relief 195
- Digita Hosted Software 188
- Call Centre Data Costs 186
- option to tax 168
- VAT on deposits 162
- Buying goods in US and selling them to company in US 150
- Travel costs and contractors 138