UK self employed resident has done some work for a US company, does he need to charge VAT.
Background.
Client obtains the US company product (US food) orders for which the US company then supply the goods direct to the customer (he completes and sends the order form to the US company and they send the product direct to the customer). The individual carries out his work in the UK and EU.
He then invoices the US company and is paid but should his invoice have VAT charged (US income over the vat threshold)
Many thanks
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Replies (1)
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B2B Service
Your client would appear to be supplying a service (procuring orders)
None of the exemptions would appear to be in point, so the general rule applies. Place of supply for services is where the customer resides. This is the US, and hence no VAT to be charged.