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Posted Tue, 04 Jun 2024 08:12:42 GMT by Zbennett
Should VAT be charged on skip hire invoices that are billed to a Jersey registered company relating to a property in the UK?
Posted Wed, 05 Jun 2024 17:29:09 GMT by HMRC Admin 20 Response
Hi 
Please refer to notice 741a regarding supplies of goods on hire in the UK.
The normal B2B rule is that place of supply is where the customer belongs Place of supply of services (VAT Notice 741A) 6. The place of supply rules for services .
However please also refer to section 13 regarding use and enjoyment rules Place of supply of services (VAT Notice 741A) 13. Use and enjoymentas these override the
general rule and would put the place of supply in the UK, making the hire of a skip to a business to be used in the UK subject to UK VAT.
Thank you.

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