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Posted Sun, 07 Jul 2024 08:57:03 GMT by Abc London
A UK limited company (COMPANY 1), which is VAT-registered in the UK, provides services in the UK to an Italian company (COMPANY 2) that is VAT-registered in Italy. COMPANY 1 does not provide any goods as part of these services. When COMPANY 1 invoices COMPANY 2 for these services, should it invoice with or without UK VAT
Posted Wed, 10 Jul 2024 09:22:04 GMT by HMRC Admin 21 Response
Hi Abc London,
As long as the services fall under the B2B general rule you would not charge VAT and your customer will account for the VAT under the reverse charge please refer to this guidance section 6 Place of supply of services (VAT Notice 741A)
Thank you.

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