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Posted Sat, 04 May 2024 09:08:56 GMT by Dave Babbers
I have VAT registered property business. Client is a company registered in Ireland. I have issued invoice with VAT, for consultancy services related to introducing properties and companies with real estate expertise, in the UK, and various countries in the EU. Client has contested the VAT, saying it should not be applied because they are based in Ireland. I presume then they account for VAT on Ireland, as reverse charge. They have asked me to cancel and reissue invoice. My understand is that for property, the place of supply is where the property is located. Since services cover a number of jurisdictions, and UK is a substantial part of that, I decided it was better to apply UK VAT. Who is correct?
Posted Tue, 07 May 2024 13:07:02 GMT by HMRC Admin 8 Response
Hi,
If you provide services directly related to land which is in the UK and you provide this to an overseas company then the Place of Supply of the service will be the UK and hence UK VAT will need to be charged.
Please see the guidance below:
Land related services
If you were providing services directly to land which was in Ireland then this could be subject to the reverse charge in Ireland.
Thank you.

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