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VAT on sales to EU customer

When VAT can be reverse charged on services

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The company is established in UK,registered for VAT and organising confernces in Sweden.

1.Can VAT be reverse charged on sale to Swedish customer reistered fot VAT and provided VAT registration number.?

2, Can VAT be reversed charged on sale to French customer (or established in other EU state not Sweden), registered for VAT and provided VAT registration number? 

 

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14th Jul 2019 08:20

Place of supply of services (VAT Notice 741A)

https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a

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14th Jul 2019 16:02

Rules for conference exhibitors and delegates may be different, as per PN 741A, etc.

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15th Jul 2019 08:41

The place of supply for your conference is Sweden (see Events paragraph at https://www.gov.uk/guidance/vat-how-to-work-out-your-place-of-supply-of-...).

That's likely to mean that you need to be registered for VAT in Sweden and charge Swedish VAT to Swedish customers. Attendees for all other EU member states, including the UK, should then be zero-rated and reverse charge applies.

But, it depends on the precise facts - for example if you're also organising travel and accommodation for attendees, it might fall under TOMS for tour operators.

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By blanka
to paul.benny
18th Jul 2019 17:06

Very confused by your response. If we register for swedish VAT should we be charging it on all our invoices to all customers? (Like we would charge UK VAT on all our invoices if event is taking place in UK) The whole idea behind the reverse charge is that to avoid registering for vat in other EU country (where we are not based)

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