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Posted Mon, 19 Feb 2024 12:24:56 GMT by
Hi, We need to raise an invoice to a German client who is sponsoring a category a photography Awards event whereby the sponsor gets advertising. We are a UK company and the actual event culminates in an awards evening in the UK & winners announced. As the sponsoring client is based in Germany do I need to charge VAT on the sponsorship? Thanks
Posted Wed, 21 Feb 2024 09:00:49 GMT by HMRC Admin 21 Response
Hi CraigF,
While you have not specified whether your customer is a business or not the place of supply of these services will be where your customer belongs. This will be covered by VAT Notice 741A section 6 if the customer is a business or section 12 if not - Place of supply of services (VAT Notice 741A)
Thank you.

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