Overseas Income

Hello, I sell service to my clients who live overseas. Their billing addresses aren't UK addresses and they are not UK residents. Should I invoice them VAT included or excluded? Thanks.

Depends what services you are supplying to them and whether your clients are consumers (B2C) or businesses (B2B). Have a read of this guidance which covers all potential scenarios :- https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a Exceptions to the rule include land related services, live performance/events and digital services.