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EU VAT Rules on Catering Sales to from UK Business

I work for a catering business hosting corperate dinners etc to businesses based in other EU Countries,
I'm getting really confused if i should be charging VAT on my sales or not,
- under VAT Notice714A section 9.6 "the place of supply of restaurant and catering services is where the services are physically carried out" Does this mean that the sales are liable for UK VAT, and I need to be charging my international clients the VAT? or do they still fall under the gerneral B2B sales rules where tax is deemed liable in the country of the customer.

Thanks in advance

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11th Mar 2019 15:51

Where do the dinners take place?
If in UK, charge UK VAT (like what restaurants do)
If in other EU countries, you may have to register for and charge that country's VAT (can't be more specific as each country has its own limits)

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11th Mar 2019 16:22

Section 9.6 is in the exceptions for the general rule of B2B services, i.e. the place of supply ignores the general rule and is, as you quoted, where the catering is supplied.

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