Hi Everyone
Please can I check that the VAT treatment of the supply of a service to EU company (which is VAT registered), should be considered outside the scope for VAT? - and therefore they have to consider registering for VAT in the specific EU country?
Or should it be zero rated?
Thanks for your help
Replies (17)
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Perhaps if you were to be bothered to provide all pertinent information you might get a sensible answer. As things stand, there are a number of possible treatments.
Most B2B services fall within the General Rule, and the recipient applies the Reverse Charge, as you indicate.
Except those which don't; hence the request from my colleagues to provide a little more information.
https://www.taxjournal.com/articles/practice-guide-place-supply-services...
https://www.gov.uk/hmrc-internal-manuals/vat-place-of-supply-services/va...
https://www.gov.uk/hmrc-internal-manuals/vat-place-of-supply-services/va...
https://www.gov.uk/hmrc-internal-manuals/vat-place-of-supply-services/va...
Nice to see you back (you should set up on Youtube perhaps)! The question does not quite make sense & I think the question may have instead been about if the EU country entity subject to the RC in that country had to register there (if not already registered) and I would assume that EU entity would have to look at its country's registration limit like the UK does per the following, yes you guessed it, from the link below:
5.7 The effect on customers who are not registered for VAT
If you belong in the UK but aren’t already UK VAT registered and you receive supplies of B2B general rule services from overseas suppliers (that are treated as supplied where the recipient belongs), the value of those supplies must be added to the value of your own taxable supplies when determining whether you should be registered for UK VAT. Even if you make no taxable supplies yourself you may still be required to register if the value of general rule services received from overseas suppliers exceeds the registration thresholds.
https://www.gov.uk/government/publications/vat-notice-741a-place-of-supp...
Well, the OPs already demonstrated a complete disinterest in (a) self-help and (b) providing all the relevant information. That's fine . Ta da.