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VAT on physical performance in UK for US business

VAT on physical performance in UK for US business customer

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client is paid to give speech in UK for a US business customer - I assume no UK VAT chargeable as B2B supply to customer based outside UK and the charge does not represent admission charge

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By WhichTyler
27th Feb 2019 20:24

Worth checking if the US customer has a UK establishment (or even VAT registration)...

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By nick farrow
27th Feb 2019 21:49

thanks WT the US customer is a US subsidiary of a global corporation - the supply is specific to this entity

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By Subcontractor-accountant
01st Mar 2019 00:14

Could you clarify what the service is - since you say its no admission related?

Generally VAT on conference speaking, presentations etc was largely based on where the event took place until the ‘Place of Supply’ rule change in January 2011, which now looks at place where the client ‘belongs’ e.g. their registered business address, where their main office is based.

IF you are invoicing the client to a UK address (or has a UK establishment), then UK VAT applies. addresses we are asked to send our invoices to in each instance. If we bill is to US, the for conference then VAT the place of supply is considered to be US and no VAT applied.

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