VAT on services provided outside EU | AccountingWEB

VAT on services provided outside EU

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 I think it's outside the scope.

Thanks in advance.

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Outside the scope.

sparkler |

vat on services outside uk


There is a liability for VAT

shaun king |

No, there is not a liability for VAT.

sparkler |

Box 6: your total sales

shaun king |

Could you provide a link?

sparkler |

Shaun is wrong, I'm afraid


Thank you.

sparkler |

Interesting discussion with HMRC

sparkler |

BKD - I did not say Exempt. I

shaun king |

News to me

The VAT Doctor |
The VAT Doctor's picture

Zero rating



Sarah P |

HMRC say a box 6 entry is required

zeofiles |

Following my conversation

sparkler |

Quite so, sparkler


Terminology / FRS

DMGbus |
DMGbus's picture

Zero rating is not unique to UK

DMGbus |
DMGbus's picture

ooops clearly I should have

shaun king |

VAT threshold

Tony M |

VAT on services supplied outside UK

Bossyboots |

What about services that have no clear place of supply

Bunny |

Recharging expenses to US customers whilst in the UK

Barkster |

No need to declare in VAT return

Joo |