Company A (our client) invoices a UK Employment agency for the services of the sole director undertaking specialist IT work. The work is all done at the ultimate client premises outside the UK in a non-EU country and will exceed the VAT Registration limits.
It has to be Standard Rated, doesn't it? None of the POSSO exemptions seem to apply and now I'm confusing myself from too much reading.
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Standard rate
The services are being supplied by Company A to its customer, the UK employment agency. The supply is within the UK and is therefore, standard-rated.
It is the employment agency which is supplying international services.