VAT on services provided outside EU

Posted by Sarah P PM | on Wed, 06/02/2013 - 17:09 1315 19 comments | report

I know I should know this but I've never come across it. I'm sure that plenty of my esteemed AWeb colleagues will have done though!

UK company (only base is in the UK) supplying services to a Swiss company. Work carried out in the UK (to be specific - a recruitment consultant sourcing an employee to work in Switzerland).

What do I do about VAT on my client's invoice? Or rather, what do they do? I know what to do if it's a EU supply!

Following this http://www.hmrc.gov.uk/vat/managing/international/exports/services.htm I think it's outside the scope.

Thanks in advance.

Comments

There are 19 comments. Login or register to view them.

Outside the scope.

sparkler | Wed, 06/02/2013 - 17:54

vat on services outside uk

MINSTERBUSINESS | Wed, 06/02/2013 - 19:29

There is a liability for VAT

shaun king | Wed, 06/02/2013 - 19:40

No, there is not a liability for VAT.

sparkler | Wed, 06/02/2013 - 20:39

Box 6: your total sales

shaun king | Wed, 06/02/2013 - 20:51

Could you provide a link?

sparkler | Wed, 06/02/2013 - 21:03

Shaun is wrong, I'm afraid

BKD | Wed, 06/02/2013 - 22:20

Thank you.

sparkler | Wed, 06/02/2013 - 22:34

Interesting discussion with HMRC

sparkler | Thu, 07/02/2013 - 09:55

BKD - I did not say Exempt. I

shaun king | Thu, 07/02/2013 - 11:38

News to me

The VAT Doctor | Thu, 07/02/2013 - 11:49

Zero rating

BKD | Thu, 07/02/2013 - 12:20

Wow

Sarah P | Thu, 07/02/2013 - 17:42

HMRC say a box 6 entry is required

zeofiles | Thu, 07/02/2013 - 19:38

Following my conversation

sparkler | Thu, 07/02/2013 - 20:10

Quite so, sparkler

BKD | Thu, 07/02/2013 - 20:25

Terminology / FRS

DMGbus | Thu, 07/02/2013 - 22:21

Zero rating is not unique to UK

DMGbus | Thu, 07/02/2013 - 22:24

ooops clearly I should have

shaun king | Sat, 09/02/2013 - 12:04