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VAT on services to non-EU client

VAT on services to non-EU client

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I have a UK based client who provides services in the UK for a New Zealand company.  Am I correct in thinking that VAT is charged as normal?

Cheers for any replies.

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By eastangliantaxadvisor
25th Sep 2012 08:24

The VAt treatment depends on what services you are supplying, and is the customer is a business or a consumer.


The basic rule is that if you are supplying services and the place of supply is outisde the EU,  , then the spply is deemed to "outside the scope of VAT.

If the supplying a business in outside the UK, but in the EU, then the supply is zero rated.

Note that in either case, VAT is not charged as nromal.


If it is supplying a non business cutomer in the EU, but outside the UK, then it is taxable as normal.


I suggest you read through the VAt Notice 741A which sets out all the conditions and exmeptions that apply.



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By Rammstein
25th Sep 2012 10:19


The customer is a New Zealand company so it is a business.  The services are supplied in the UK, not abroad and not outside the EU.

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By George Attazder
25th Sep 2012 10:51

By default...

... B2B services are supplied (not where they're performed, but) where the customer belongs (ie New Zealand).  There are exceptions to the general rule for certain types of service, but you haven't told us what the services are.

It's just another case of someone expecting a magic answer, without bothering to give all the pertinent information.

Aggravated, by then seeking to correct an accurate and helpful response and ignoring the helpful advice contained in it.

Makes you wonder why people bother replying!

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Euan's picture
By Euan MacLennan
25th Sep 2012 10:54

Try again
What are the services being provided?Does the NZ company have an establishment in the UK to which the services are being provided?

Or to put it another way, on what basis are you so adamant that under the B2B rules for supplies of services set out in Notice 741A, the services are being provided in the UK?

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By Rammstein
25th Sep 2012 14:08

Cheers Euan, I was a bit vague as the services provided relate to skips and I'm not 100% sure if they are under the 'land' services so I was hoping to be able to get an answer with a vague question.

George, look at how many times in my profile I have answered questions and given advice.  Is it too much to expect any advice back?!  If you do not want to be helpful then don't but try not to put off people who will help.

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