VAT on Internet provision for non-eu Customer

Should VAT be charged on provision of internet consumed within the UK but by USA based company.

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As per the summary, telecommunication services have been supplied in the UK at an event managed and organised by a Non EU company. 

Am I correct that this would fall under the "use and enjoyment" exemption from general rule for place of supply. Therefore UK VAT would be charged to the Non-EU customer by my UK Co?

Thanks

 

 

Replies (3)

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chips_at_mattersey
By Les Howard
14th May 2018 18:59

Where is the event being held?
Are the telecom services being provided to exhibitors, sponsors, attendees? Do attendees pay to attend?

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Replying to leshoward:
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By alexjhall
14th May 2018 19:08

Thanks for the reply. The event is/was based in Manchester, UK.

Our service is provided directly to the event location with a sole recipient (The non EU based Customer). What they do with that service after is not specified but likely used by all the parties mentioned.

Again, I assume attendees pay to attend but surely that is not relevant to this transaction as this does not involve the telecom supplier (UK based supplier)

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chips_at_mattersey
By Les Howard
15th May 2018 19:29

I suggest the 'use and enjoyment' provisions mean that the place of supply is the UK. UK VAT must therefore be charged to non-UK customers.
(My questions were to determine whether the telecoms services could be subsumed within the whole exhibition package, to avoid the problem of UK VAT being charged to non-UK visitors.)

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