VAT Threshold for work completed outside UK

Hi, I run a partnership where we provide mainly wedding-based photography and videography services. We mainly operate within the UK however we do work outside of the UK several times a year. I am trying to find specific information for our situation regarding whether the work completed outside the UK will count toward our VAT threshold. I will give some scenarios below. 1. Photo video services provided to a UK-based customer with the work completed outside the UK 2. Photo video services provided to a non-UK based customer with the work completed outside the UK Will these situations count towards our VAT threshold? Several accountants have told me no however the information on the GOV.uk site is not the clearest on this matter. Thanks in advance!

Hi,

The place of supply of services determines where a particular supply is made and whether this supply should form part of your UK taxable turnover. If you are providing photo or video services, then this service would come under the general rule of services for supplies to consumers B2C

Place of supply of services (VAT Notice 741A)

However if the customer belongs outside the UK, then the supply will be outside the scope of UK VAT 

Place of supply of services (VAT Notice 741A)

Thank you.

Brilliant, thanks for the reply. So to confirm Photo video services provided to a UK-based customer with the work completed outside the UK do count towards the VAT threshold even if the work is done outside the UK? Thanks

Hi Zac,
Hi.That would be correct.The supply would count towards your taxable turnover.
Thank you.