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VAT

VAT between Netherlands and UK help.

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Hi,

I wonder if someone could help me with a query I have received an invoice from The Netherlands. It is a service invoice related to a training course provided in Amsterdam. As the place of supply is where the event happened I can understand they charge 21% vat in €. However, they are registered in UK as well so they have 2 vat registrations, the UK and Dutch one. My question is if a company which is UK registered need to charge 20% vat instead or they can choose what to do as they have both registrations?

 

Many thanks,

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20th Jun 2019 12:15

No, they can't choose - the place of supply is determined on the facts.

If you want to understand more, The place of supply rules are set out in VAT 741a.

And, to answer the unasked question, yes you can (potentially) recover the Dutch VAT - not through your UK VAT return but through a separate process. Explained here:
https://www.gov.uk/guidance/vat-refunds-for-uk-businesses-buying-from-ot...

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