Our client is who is VAT registered is supplying SEO and social management to a university in Ireland. The university is not VAT registered so no EU VAT number exists. Does this qualify as B2B and can be zero rated accordingly?
I know obtaining a VAT number is a key element of proving B2B but the Notice 742 does mention other evidence can be obtained. My question is whether or not this supply to this customer qualifies as B2B? Is a univeristy a business for VAT purposes?