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Vat on Sale to Switzerland based customer

Do we charge VAT?

A UK company runs events and seminars in the UK.

A Switzerland company is buying a course. Technically if the supply is in the UK, does the UK company charge 20% rather than class it as outside the scope?




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By Ruddles
13th Oct 2017 11:37

Technically, if the supply is in the UK the supply is liable to UK VAT. So your question ought to be - technically, is the supply in the UK or not?

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13th Oct 2017 11:50

The events are run in the UK.

We are relying on Articles 53 and 54 of VAT Directive where it says B2B and B2C services are taxed where the event takes place.

Can we zero-rated a B2B sale if the customer provides their VAT number, like with EU countries?

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By Ruddles
to thestudyman
13th Oct 2017 12:20

You've answered your own question.

If the supply is taxed where the event takes place (UK) then you charge the appropriate rate of UK VAT (which rate I would suggest is not 0%).

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