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Posted Sat, 02 Dec 2023 01:49:14 GMT by
Hi, My company that is located in the USA is using a UK executive search for a position that we are hiring for in the Middle East. I believe that their invoices should not include VAT as the services are outside of scope. The only thing is that one of the candidates that they are speaking with lives in the UK and if hired, would move to the Middle East. Would all of their services that they provide us still be considered outside of scope or does the fact that one of the candidates located in the UK cause the services to be considered to be supplied in the UK? Thank you.
Posted Tue, 05 Dec 2023 08:33:49 GMT by HMRC Admin 8 Response
Hi,
The Place of Supply of services determines whether VAT would be charged.
For these types of services it is the location of the business customer which detemines where the Place of Supply should be.
Please see the guidance below:
The place of supply rules for services
Thank you.

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