VAT place of supply

Didn't find your answer?

Hello

A UK company is providing consultancy work to another UK company. However, the work is being carried on outside the EU.

The consultancy work relates to construction and drilling.

Should the invoice for the consultancy work include VAT?

The general rule would seem to make the place of supply the UK, but I’m wondering if its an exception due to being services related to land or the supply of services by Intermediaries, which would put the place of supply in the overseas country and therefore be outside the scope?

Thanks

Replies (3)

Please login or register to join the discussion.

chips_at_mattersey
By Les Howard
30th Sep 2019 11:17

Since the services related to a specific piece of land it looks like they are land-related. See VAT Notice 741A, chapter 7 for an explanation.
The supplies will be outside the scope of UK VAT. But there will be a potential liability to register for VAT in the Member State (or other country) in which the land is located.

Thanks (1)
Psycho
By Wilson Philips
30th Sep 2019 11:55

"The consultancy work relates to construction and drilling."

That is a bit vague. Although Les seems to think that the services relate to a specific piece of land (and they may well do) I think some more detail on the exact nature of the consultancy is required.

Thanks (0)