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.
- How to avoid a bankruptcy 503 13
- Incapable of reading 94 1
- KPMG email campaign and impact on market 1,244 19
- How to pay national insurance 132 2
- Overlap relief 456 12
- Live Chat on Accountancy Website 96 1
- Related party - Transaction with sole director’s father 69 1
- Dormant payroll 837 9
- Form 17 - legal ownership requirements 170 5
- Can I get around an ostrich director? 123 1
- "Can your client afford the following" 1,328 21
- Why won't CH validate accounts? 623 13
- PPR exemption on separation 144 1
- P11DX: change of requirement by HMRC 1,544 10
- Selling a practice 328 4
- Intercompany loans 109 1
- How do I create a tax journal from my corporation tax return? 171 3
- Limited Company 336 11
- Sage renewals and terminations 129 1
- Suspicious debt recovery offer? 212 1
- Theatre Tax Relief 442
- Has anyone been affected by the RBS payment breakdown? 345
- Windows 10 on-going support ... 335
- Straight line write off of Purchase Goodwill ??? 311
- Perkbox 274
- Compensation - Taxable or not then CGT or IT 242
- FRS 102 compliant illustrative accounts for an insurance company 242
- Self Assessment - What to enter on the return 231
- Document Management Systems 215
- WIP Software 199