Vat Query | AccountingWEB

Vat Query

Have just taken on a new Ltd company client. Not Vat registered. Provides consultancy services and have issued only two invoices. A £300k invoice to a business client in Spain last year and a £100k invoice to another client in Spain this year. He was advised at the time no vat registration is applicable and accordingly no vat has been charged.

Vat is not my area of speciality and with the relatively large amounts involved I need to double check all is o.K. I think I am correct in that this is outside the scope of vat as the place of supply is in Spain and is a B2B supplies. Am I correct in that the only issue is that the client needs to ensure that this is a genuine B2B supply (Per notice Vat 741A- place of supply of services point 2.7) and obtain the formal evidence for this?

Does he need to register in Spain and account for Vat.?

Thanks in advance

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EU sales - registration for VAT

leshoward |
leshoward's picture

Not established in Spain

JazzySasha |
JazzySasha's picture


Martin B |

However ...

leshoward |
leshoward's picture

Article 44 of the VAT

shaun king |

Shaun. Stll confused.

Martin B |

Yes, and its going to get worse!

Hansa |
Hansa's picture

I am as confused as the OP

Euan MacLennan |
Euan MacLennan's picture

Also confused

thisistibi |
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Hansa |
Hansa's picture