A VAT Registered Set Design Assistant carries out a job in London and the Set Designer she works for comes to the UK for the job but is based in New York. She invoices to the address in New York.
Is the place of supply where the business customer is based, ie New York, even though the job was carried out in the UK and does she therefore not charge VAT?
Replies (3)
Please login or register to join the discussion.
HMRC gave some guidance on their views in Brief 22/12 (https://webarchive.nationalarchives.gov.uk/ukgwa/20140206161226/http://w...) and the EU has some guidance (https://ec.europa.eu/taxation_customs/system/files/2016-09/explanatory_n...).
The EU guidance excludes details about advertising and para 273 looks like it may provide some reassurance that it is not a land-related supply.
So, if not land-related the general rule for B2B supplies (i.e. place of supply where customer belongs) is likely to apply.