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VAT on EU services

Does content provision (writing website articles) for a client in Bulgaria count towards VAT thrshld

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Think I've summed it up really. We have a client in Bulgaria for whom we provide regular website content and I want to know if this should count towards are UK VAT threshold. We are not registered but if these "sales" do count then we may soon have to...and I really don't want to! The Gov website is, as you all probably know, as clear as mud. I suspect we do have to include them but then one particular part of the site says "If you supply services to a business customer in the EU, you don’t need to charge VAT - the customer is responsible for paying VAT in their country."

 

But then there is the whole issue of place of supply and also of what constitutes a service. Any help greatly appreciated.

 

Oh, also, might this change as/when/if we ever leave the EU fully?!

 

Cheers!

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chips_at_mattersey
By Les Howard
18th Sep 2020 13:42

So, for this year! The Place of Supply for a B2B supply of services is where the customer is located. The supply is therefore outside the scope of UK VAT and does not count towards the registration threshold. You will need the customer's local VAT number or other evidence that he is in business.
My guess is that this rule will remain as-is from 1 Jan 2021.

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By bobbydb
18th Sep 2020 15:02

Thanks a lot. And you'd be happy that us emailing articles to them counts as a service not a good?

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chips_at_mattersey
By Les Howard
18th Sep 2020 15:39

yes.

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By bobbydb
22nd Sep 2020 10:06

Thanks for your help on this.

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