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VAT on resale of ticket to overseas sports match

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We are a sports hospitality business and are TOMS registered.  Usually we sell packages including flights, hotel and match tickets to overseas sporting events, which fall under TOMS.

However, we have a UK-based client who has asked for match tickets only to an event in Japan; they will sort their own travel and accommodation.

The supplier of the tickets is based in France and has invoiced us excluding TVA.

Should we add VAT to our invoice to the end user? I assume not as the place of supply is Japan, but would appreciate confirmation, please.

Replies (6)

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By Accountant A
04th Jul 2019 14:39

Have you thought about becoming "a sports hospitality business" with an accountant?

By the way, have you got any free tickets for the Wimbledon men's final going? I love it when people give me free stuff!

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Replying to Accountant A:
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By puddleduck
04th Jul 2019 17:48

I’m not sure what you meant by your comment, but it reads as rather rude. I AM a chartered accountant, but I am not a tax specialist. This is a new industry for me and I just wanted to confirm my understanding. I had thought this was a supportive environment in which to ask my question, but your comment makes me think otherwise.

Please don’t bother to comment if you don’t have anything worth sharing.

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Replying to puddleduck:
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By Accountant A
05th Jul 2019 16:07

puddleduck wrote:

I’m not sure what you meant by your comment, but it reads as rather rude. I AM a chartered accountant, but I am not a tax specialist. This is a new industry for me and I just wanted to confirm my understanding. I had thought this was a supportive environment in which to ask my question, but your comment makes me think otherwise.

Please don’t bother to comment if you don’t have anything worth sharing.

So you join yesterday for some free advice and then start telling me how to use the forum?

If it's a "supportive environment" what support are you planning to provide?

I'm still interested in the free Wimbledon tickets, by the way.

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By paul.benny
05th Jul 2019 09:22

I've no experience of TOMS but your analysis seems reasonable. Presumably you've worked through VAT 709/5 to see whether that helps?

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By Martin Pooley
05th Jul 2019 19:43

Per HMRC Notice 709/5 para 2.9 such tickets sold in isolation do not fall under TOMS (being secondary travel supplies only in para 2.10)
So normal place of supply rules apply see Arts 53 & 54 Dir 2006/112, depending whether sold B2B or B2c, but either way place of supply normally in destination
In which case the supply is outside the scope of UK VAT ie no VAT is chargeable
And luckily the Rugby World Cup in Japan coincides with the ABTA conference
See my website for notes on TOMS www.pooley.co.uk
Margin Pooley

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Replying to Martin Pooley:
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By puddleduck
06th Jul 2019 07:01

Many thanks. I made a lot of use of your website when I took up this position 6 months ago - I’d never even heard of TOMS before!! Your clarity of explanation was extremely welcome as no-one else seemed to be able to decipher the HMRC guidance quite so well. So a belated thank you for all the help on your website.

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