My client is UK based and UK VAT registered. They are an events organiser and are therefore (I think!) subject to the VAT supply rules under VATA 1994 Sch 4A, Part 2, para 9A which says that supplies made to a relevant business person are treated in the country in which the event takes place, rather than basic place of supply rules. They have invoiced a customer who is based in Ireland for exhibition space at an event they are organising which is in the UK. The place of supply is therefore the UK (correct?) They have added 20% VAT to their invoice. The customer is querying it, saying it is subject to a reverse charge i.e. my client should remove the UK VAT and state “this supply is subject to the reverse charge”. I think the customer is getting confused (!) Surely it would be a reverse charge if the place of supply was Ireland?? I would just like clarification that I am correct on all the above before I respond!
Mant thanks for any advice