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VAT on Exhibition

Clarity on VAT rules for non-EU clients on exhibition space

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We're launching a new event in 2019 and a number of our clients are based in the EU or non-EU countries. I've read a number of different conflicting articles and of course, I'm no accountant and the HMRC website doesn't make it very clear.

I need someone to help me with the following;

1. Do I need to charge VAT on exhibition stands, whether a package deal, or just space only to non-EU clients?

2. When processed EU customers, I'm assuming I don't actually charge them VAT but put this through as a reverse charge? 

Any help or advice is greatly appreciated.

Ross

Replies (6)

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By Accountant A
28th Jun 2018 12:35

Scuba Diver wrote:

I'm no accountant and the HMRC website doesn't make it very clear.

I need someone to help me ....

You know what you need then? An accountant. Can I recommend Clever Accounts Limited of Garforth, Leeds?

If a company can afford to pay £46,000 in dividends, it should be engaging the services of an accountant who can advise on tax.

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Replying to Accountant A:
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By GoDivingEvents
28th Jun 2018 12:45

Accountant A wrote:

Scuba Diver wrote:

I'm no accountant and the HMRC website doesn't make it very clear.

I need someone to help me ....

You know what you need then? An accountant. Can I recommend Clever Accounts Limited of Garforth, Leeds?

If a company can afford to pay £46,000 in dividends, it should be engaging the services of an accountant who can advise on tax.

This is a separate company to0 our other business which has yet to start trading.

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Replying to GoDivingEvents:
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By Accountant A
28th Jun 2018 12:58

Scuba Diver wrote:

This is a separate company to0 our other business which has yet to start trading.

Well that is the perfect timing for taking professional advice. I suggest the new company also uses Clever Accounts Limited of Garforth, Leeds.

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chips_at_mattersey
By Les Howard
28th Jun 2018 13:12

The rules are not straightforward, and HMRC guidance makes a distinction between exhibition services, where the Reverse Charge applies, and land-related services, where it does not, which is likely to trigger a requirement to register for VAT in the country where the event is held.
You may also consider, in light of the above, whether to tweak what you provide, to bring it into the General Rule.
Engage a VAT specialist to work through your contracts, marketing material, website, etc.

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By BigBadWolf
29th Jun 2018 00:32

From what i understand if the exhibition is held in the UK, then UK is the place of supply and UK VAT must be charged.

https://www.gov.uk/hmrc-internal-manuals/vat-place-of-supply-services/va...

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Replying to BigBadWolf:
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By GoDivingEvents
29th Jun 2018 10:07

That is for just the supply of land though. The rule seems to be different when it's packaged with cleaning, security, marketing.

I wish there was a clear answer, grrr... I've had a number of professionals give conflicting answers, which is why I'm seeking further advice.

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