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VAT triangulation on services?!

VAT triangulation on services?!

I have a situation where a UK Supplier is invoicing a UK Customer for admission to an event which will take place in France.  The complication is that the event is entirely subcontracted to a French company.  The French Co has confirmed that it will charge French VAT on the invoice to UK Supplier (since the place of supply for admission to an event in where the event place - France).  The question is, when the UK supplier invoices the UK customer, where is the place of supply?  Since they are charging for admission to an event, should they also be charging French VAT?  Or does the fact that it is subcontracted mean that they can charge UK VAT instead?  I'm confused!


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18th Oct 2011 11:18


Isn't the difference between goods and services (and hotel rooms), that, unlike goods, you can't first take ownership of my services (or hotel rooms) in order to sell them on.

When you try to sell my services (or hotel rooms), you're either acting as an undisclosed agent and selling your services of arrangement (performed in the UK), together with my service (which then falls within TOMS), or you're acting as a disclosed agent and charging a commission plus disbursements?

Just a thought!

Alternatively, you're making a supply of admission in France and your French agent is making a supply to you (in France) of the faciltation of those admissions.  That's not triangulation though.  There are two different supplies; both in France.  You may need to consider your registration obligations in France in this instance.  The simplified triangulation procedure is exactly that; a simplification to avoid a registration requirement.  I don't accept that you've actually got triangulation involving the onward supply of the same thing here.

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