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Posted 6 days ago by Scott1703
I have recently VAT registered and wanted to confirm the VAT position for the services I provide to an American Company. As it stands I offer counselling services to the employees of the American company whom are all based and work in the UK. All of my services are provided remotely over teams / zoom calls with my patients. For invoicing I simply list the patients I have worked with in the month and charge these to the American based company. I have to invoice in dollars, and I am paid in dollars. Is it correct to say that all funds received from the American company would be out-with the scope of UK VAT as the company is based outside the UK? Thus exempting the payments from my VAT returns?
Posted 3 days ago by HMRC Admin 8 Response
Hi,
Please see the guidance below:
The place of supply rules for services
If deemed Outside Of The Scope of VAT then there would be no VAT charged and no VAT to pay over to HMRC
Thank you.

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