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Posted Sun, 20 Jun 2021 21:29:39 GMT by OK_Turk
Hello, I am a dual national British and Turkish, I have lived in the UK most of my life and my profession is software engineering. We have made a decision to live in Turkey for a few years. My plan is to create a limited company in Turkey and export my IT services to UK companies (mainly companies with which I've created relationships over the last decade). I am aware that the UK and Turkey signed a free trade deal recently. I have a few questions: 1. Would there be any tariffs on IT services exported to the UK from Turkish companies? 2. Would I need to charge VAT to my UK based clients? If so do I need to register as a non-resident VAT trader? Thanks in advance.
Posted Thu, 15 Jul 2021 10:16:53 GMT by HMRC Admin 19

The tariffs set out in the UK Global Tariff apply to the importation of goods rather than services. Further information is available at:

Guidance for exporting and importing businesses

If your supply of services take place in the UK then you will be subject to UK VAT. However, you may not need to register for VAT in the UK if your UK customers can account for VAT using the reverse charge mechanism. 

Please refer to VAT notice 741A-Place of Supply of Services which provides more information on this:

Place of supply of services (VAT Notice 741A)

Thank you.

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