VAT on Services billed to EU country

VAT on Services billed to EU country

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I have a client who runs a UK professional consulting business advising corporate clients. They are UK based and their operations are all in the UK. They have just picked up a new client who is located in the Netherlands. The services are not being provided in the Netherlands but the client wants the bill to go to the Dutch company.  

I am getting slightly conflicting advice on the VAT treatment. I assume this is subject to reverse charge and therefore this is stated in the invoice with no VAT applied along with the clients VAT number. I am assuming also this would be recorded in box 8 on the VAT return and EC Sales list submitted but I would be grateful for confirmation.

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chips_at_mattersey
By Les Howard
26th Apr 2016 19:23

B2B General Rule

B2B services to another EU Member State are, as you suggest, subject to the Reverse Charge. You need the customer's VAT number to include on the invoice, and on the ECSL.

The place where the services are carried out is not relevant.

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