VAT on non-UK "place of supply"
We have a consultant working through a UK registered (and possibly VAT registered) Ltd Co, supplying services in NL to a Dutch management company.
According to the HMRC website since the "place of supply" is outside the UK, no UK VAT is due.
But should the invoice to the NL customer charge VAT, if so at what rate, and to whom should it be rendered as a return.
Also if the UK Ltd Co is flat-rate registered, should a NIL VAT return be made since no UK VAT supplies are being made, otherwise could be paying tax to HMRC that has not been received ... alternatively should the UK VAT registration (or flat rate election) be delayed to avoid such expensive complications.
- HMRC Penalties - are they enforceable? 51 4
- Anyone use Xero for estate agent clients? 61 1
- Who can I refer leads to? 227 6
- Companies House 275 4
- RTI - EPS - ??? 62 2
- Contractor/ Ltd Co/with pension 93 2
- Minutes & Dividend Vouchers 315 9
- Non-reporting of BIK - income tax liability 95 1
- I hate HMRC's voice recognition system - The Inept Interrogator 202 6
- PAYE Refund Farce At HMRC 660 8
- Can a director pay for their childs tuition through the company 645 14
- Benefit of my ACCA membership to my Non Qualified Employer 128 1
- Donaldson v HMRC - result?? 659 7
- Can a sole trader carry back losses to reclaim some tax paid from previous years? 470 5
- SA tax assessments 165 2
- Director self assessment 402 16
- Sage Import Data 175 4
- Late payroll submission on sage 236 2
- Dividend Vouchers 278 4
- Engagement letter 202 4
- DTR : TIOPA 2010 Section 42 425
- CTA study material 390
- Sect 102 TMA 1970 287
- Sage Forecasting - Print filename 266
- Pre incorp expenses 239
- Relief on French Tax Deposit? 216
- Anyone have clients that use Pay4Later to offer customers credit? 209
- Slight twist on employment related securities 194
- How to claim additional losses after mistake in CT return 141
- What is the tax position if I am working overseas but via a UK agency? 139