Place of supply for VAT

Place of supply for VAT

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 I would be grateful for any views on the following:

Our client company is paid a flat fee monthly to effect introductions to a financial services company based in the Channel Islands. Client company is VAT-registered and I tend to the view that because the "work" is carried out in the UK then VAT is chargeable. However, the fact that the fee is paid even if no introductions are made, and the nature of the ultimate client's activities (Channel Islands and financial services) leave doubts in my mind.

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By JCresswellTax
28th Jun 2010 09:35

Where client is based

I think for services the vat position depends on where the client is based.

As the client is based outside the UK i dont think VAT is chargeable on the service.

Try VAT notice 741 and Public Notice 733

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