Vat Flat Rate on overseas services

Vat Flat Rate on overseas services

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Client provides consultancy services much of which is delivered in UK to overseas clients. However, on occasions, services are actually delivered overseas. In these circumstances there is not vat charges on the client invoice as outwith the scope. The client is also in the Flat Rate Scheme for Small Businesses. Is gross turnover including or excluding overseas sales included in Flat Rate calculation?
john davis

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Euan's picture
By Euan MacLennan
03rd Mar 2008 11:30

Excluding
Supplies of services which are treated as being outside the scope of UK VAT are excluded from the flat rate calculation.

See VAT Notice 733 para 6.4

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