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Posted Mon, 18 Dec 2023 12:33:16 GMT by Patrycja
I have a limited liability company. I provide goods transport services for a business client from France. The goods are moving from Italy to Poland. Should I issue reverse charge invoices for a customer from France?
Posted Fri, 22 Dec 2023 08:17:39 GMT by HMRC Admin 25 Response
Hi Patrycja M,
The Place of Supply for freight services will be Outside The Scope of UK VAT where the business customer belongs outside the UK.
Please see below:
Place of supply
If the place of supply is outside the UK then the supply is outside the scope of UK VAT.
You may have to register in the country where the supply is taking place and account for VAT or similar tax there.
You will need to contact the relevant authorities in that country.
Please see below:
VAT liability
Thank you. 

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