VAT on Services from Outside UK to UK Company - Charge VAT?

VAT on Services from Outside UK to UK Company -...

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Does a person living in Bahrain (previously resident in UK) have to register for VAT when providing consultancy services to a UK company?  I can see that Non-Established Taxable Persons regime suggests that they do have to, but maybe this doesn't catch consultancy services. 

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By Portia Nina Levin
04th Feb 2016 10:30

What are the services? And is the company to whom they are supplied VAT registered?

General rule B2B services are subject to the reverse charge (meaning that the UK customer charges themself VAT) whether or not the customer is VAT registered (the reverse charge supplies may cause an unregistered customer to need to be registered).

Other B2B services, where the place of supply is deemed to be the UK, are only subject to the reverse charge if the customer is already VAT registered. If they are not, you would have to register as an NETP.

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Replying to rross1234:
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By BryanS1958
04th Feb 2016 11:48

Services

Thanks for the reply, UK customer is VAT registered, the supplies would probably fall under management consultancy services.

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By flowergirl
04th Feb 2016 12:25

Invoices

It would be advisable for the person living in Bahrain to indicate that the services are subject to VAT under the reverse charge on their invoices.  This would avoid any confusion.

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