Place of supply query - EU parent company services are provided to UK site

Good Afternoon We a have customer based in Bulgaria who has set up a UK site so they can import organic food products. We supply our certification services to our customer at their UK site. This site is registered on Companies House. The customer has requested we invoice our costs to the parent company in Bulgaria and requested we do not charge VAT. I want to check if the place of supply comes into play here as the site we provide the service at is in the UK and we are VAT registered? Many thanks Sarah Perrett

 

Hi. Yes you do need to consider the place of supply rules. Please refer to notice 741a for guidance regarding place of supply. See :  Place of supply of services (VAT Notice 741A)   . You need to determine who your customer is and where your customer belongs for the purpose of receiving your supply as this will have an effect on the place of supply. Guidance on determining where your customer belongs can be read in sections 3 and 4 of notice 741a  . Once you have determined this then refer to section 6 for the place of supply general rules and any exceptions that may be applicable. Thank you .