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VAT on sales invoice from UK to German company

Place of supply for goods and services is within the UK

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Please can someone help with a VAT query.

A UK and a German Company are involved in a join project in the UK. Both companies are VAT registered. The UK company invoices the Customer (including VAT) for the work carried out and the German company subsequently invoices the UK company without VAT for their share.

However, the UK company then recharges the German company for some of the additional goods used for the project that they have agreed to cover. This includes various equipment, consumables, travel and other services.

My question is, as the recharged goods and services are not leaving the UK, should this invoice for the recharged items include VAT?

If so please can you point me to the place in the legislation.

Thanks for your help


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