VAT on commission of Air Charter

Is VAT chargeable/payable on air charter commission

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Hi, 

Have a client who is an Air Charter company - is there VAt chargeable on the commission between two UK companies that relate to flights and craft and clients outside of the UK?

 

Thanks for any assistance

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By spilly
04th Oct 2020 09:07

We have a client who’s business solely consists of the commission made on booking charter flights and tickets for elite sporting events for UK and overseas business people.
The company is issued with self-billing invoices from several charter companies, and these always include VAT. However, the flights always touchdown or start in the UK and are never wholly external ones, so the scenario may be different than yours in that respect.

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By WhichTyler
04th Oct 2020 10:37

1. As usual who is supplying what to whom? Is there an agent/principal question here?
2. What supply is the commission 'consideration' for?
3. What is the place of supply of that service? (See VAT741A)

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