VAT on services supplied to the United Nations

I supply consulting services (evaluation, organisational restructure, etc.) to various entities of the United Nations via a Ltd company. The turnover of the company will exceed the VAT threshold. Are services to the United Nations VAT exempt, zero rated or chargeable?

Hi,
The requirement to charge VAT would be based on the Place of Supply Rules.
If you are providing consultancy services then this service would come under the General Rule and so the Place of Supply would be decided by where the customer belongs and whether the customer is receiving the supply for a business purpose.
Please see the links below:
6. The place of supply rules for services
2. Background to place of supply of services
3. Place of belonging
Thank you.

Thank you. Please can I ask a clarification: Section 6.3 states "Where a customer is unable to provide a VAT number, or other evidence to clearly demonstrate business activities, the supply should be treated as a B2C transaction". The United Nations cannot provide a VAT number and do not pay VAT:
VAT%20number%20or%20tax%20ID. Should I therefore treat my services to the UN in accordance with B2C rules, Section 6.2? If so, does this mean my services are effectively zero-rated? Thank you.

Link removed [Admin].

Hi,
If consultancy services are provided to consumers outside of the UK, then for general rules services, the rule as per section 6.2 would apply.
However, as long as the nature of the services meet the criteria in section 12 then the supply would be outside the scope of VAT if the customer is overseas. You can see guidance here:
B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK
Thank you.