Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Wed, 27 Mar 2024 14:17:13 GMT by Content consult
Hi I have recently started a LTD company after being a sole trader for the past few years. I'm a consultant for a couple of companies and with new contract it looking like I may go over the VAT threshold but both the main contracts are for companies that are based outside the UK one of them in the US and the other in Australia? The rate has already been agreed and so what I want to know is if I'm liable to VAT or is it exempt as they aren't UK based companies?
Posted Thu, 04 Apr 2024 14:57:46 GMT by HMRC Admin 25 Response
Hi Content consult,
If you provide your services overseas then these will be Outside The Scope of VAT and there will be no requirement to register for VAT.
However you can register for VAT voluntarily.
Please see the guidance below:
Who should register for VAT (VAT Notice 700/1)
Thank you. 
Posted Thu, 04 Apr 2024 15:03:13 GMT by Content consult
My services are provide by me in the UK for companies based outside of the UK would this still be outside of the Scope of VAT?
Posted Wed, 10 Apr 2024 13:05:23 GMT by HMRC Admin 19 Response
Hi.

If you supply these consultancy services to businesses outside the UK then they will be outside the scope of VAT.

Thank you.
Posted Sat, 28 Sep 2024 17:26:27 GMT by Naresh Singla
I have travel agency in UK and provide Europe packages to Indian travel agents (b2b) - do I need to pay vat to UK govt ? Already paying VAT to Europe hotels and transporters - Can I claim that?? Pls help as I am new.
Posted Mon, 07 Oct 2024 09:37:40 GMT by HMRC Admin 17 Response
Hi.

Please refer to notice :

Travel agents (VAT Notice 709/6)

for guidance regarding accounting for VAT on your services.

Where the place of supply is the UK then UK VAT would need to be accounted for.

Only UK VAT may be reclaimed on a UK VAT return subject to the input tax rules in notice 700 sections 10 to 13 :

VAT guide (VAT Notice 700) .

If you are incurring VAT in other countries please refer to notice 723a sec 3 to see if you are eligible to reclaim through the EU VAT refund scheme. See

Refunds of UK VAT for non-UK businesses (VAT Notice 723A)  .

Thank you .

You must be signed in to post in this forum.