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