whether to charge VAT on fees to EU resident?

whether to charge VAT on fees to EU resident?

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non- VAT registered client is resident in Italy but owns an investment property in the UK. Should UK VAT be charged on the accountancy fees relating to the accounts and tax return for that rental business? i.e. is it a b2b or b2c supply?

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Portia profile image
By Portia Nina Levin
22nd Nov 2017 12:03

Individual or company?

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By nick farrow
22nd Nov 2017 12:14

individual
I am inclined to charge VAT as I think the individual will create a UK establishment by virtue of appointing an agent to deal with tenants

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Portia profile image
By Portia Nina Levin
22nd Nov 2017 12:29

If it's an individual, I think it is arguable whether you're providing your service to the business (which seems very much to be in the UK), or to a non-business person (outside the UK) who happens to carry on a business (in the UK). Either way, I think you're charging VAT.

My answer would be different if it was a company though. Which is why I asked.

FTAOD this isn't a land-related service. Even though it is related to a UK property business.

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By nick farrow
22nd Nov 2017 17:59

many thanks Portia I agree

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