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Charging VAT on fees if client outside UK

Charging VAT on fees if client outside UK

We do work for a number of non-resident landlords.

They are just individuals (as in not businesses) and they can be based all over the world.

Do we charge VAT on our fees?


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22nd Oct 2011 07:58

it depends where they live

Per HMRC website:


IIf the place of supply of your service is not in the EU, then your supply of services is outside the scope of VAT. You don't have to charge EU VAT or include the sale on your VAT Return .

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22nd Oct 2011 10:10

And it depends whether they are a business or private customer

I am based in another EU country but as far as I know the rules are the same.

For business clients based in EU: no VAT (with the relevant legislation and VAT numbers noted on invoice)

For private clients based in EU: charge UK VAT

This is noted in the link above under "The general rule and the place of belonging"

I don't deal with clients outside the EU.

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22nd Oct 2011 10:45

It also depends on the nature of the services!


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25th Oct 2011 12:28


Just a bit of clarification if possible - if we (based in the UK) completed the tax return for a client who is an individual (not a business) and he is based in Dubai - do we charge VAT or not?

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to Flash Gordon
23rd Dec 2011 13:00

Just to underline PM's advice:

Business to customer (B2C) services are regarded as being supplied where the supplier belongs. If the business is UK VAT registered supplying a VAT-able supply, then UK VAT needs to be applied.

For all but exempt services: Business to business (B2B) services can be "Reverse Charged" and the services are regarded as being supplied where the customer belongs. This means the customer accounts for both the input and output tax. There are a few qualifications to this, in that the invoice needs to identify the customer's VAT registration number and should include a legend stating the appropriate legislation that denotes that the invoice is reverse charged.




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