VAT on non-UK "place of supply" | AccountingWEB

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.

There are 12 comments. Login or register to view them.

As it is a B2B supply of

shaun king |

The Article 44 page suggests VAT should be charged ...

mikewhit |


George Attazder |
George Attazder's picture

HMRC text is not explicit

mikewhit |


shaun king |

OK point understood

mikewhit |

that is fine

shaun king |


Barry Mellor |


brian.barrett |

In the majority of Member

shaun king |

Out of scope

mickeyparish |

Outside the Scope refers to a

shaun king |