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Is there VAT on services to Falkland Islands?

I have a client who is providing a service to the Falkland Islands from UK. Should they charge VAT?

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My client provides remote supervision sessions to therapists over the internet. There is a client in the Falkland Islands (yes, the technology really is that good now.) The question has come up whether VAT is needed on the invoices.

My reaction is that there is no VAT to be charged as this would be a live interactive session and the Falklands are outside the UK, so it's an external business to business services transaction. My understanding is that as such it's zero-rated (please don't beat me up if it's outside-scope because that's nit-picking in this context). However I had a sudden twitch and though I'd better double-check, just in case. And because of the novelty of transactions with the Falklands.

Can anyone confirm or correct my view please?


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By David Ex
29th Mar 2022 12:50
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By Jason Croke
29th Mar 2022 15:03

The Falklands is not part of the UK and therefore services to it are outside the scope of VAT.

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