Skip to main content

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

Posted Tue, 28 May 2024 09:19:14 GMT by JasonJazz
I have played in concerts abroad that normally don't count towards my vat threshold but I am being paid by a UK company. Does that mean they count towards my VAT threshold even though the place of supply is outside the VAT scope?
Posted Thu, 30 May 2024 14:14:07 GMT by HMRC Admin 19 Response
Hi,

The services you provide will only count towards your VAT turnover if the service is deemed to take place in the UK in accordance with the place of supply rules. If your supply is deemed as 'where supplied' then this will not go towards your VAT threshold in the UK.
However if the supply comes under the general rule then this will go towards your VAT turnover as the business customer is in the UK. You can see the guidance here:

The place of supply rules for services

Services supplied ‘where performed’

Thank you.

You must be signed in to post in this forum.