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Posted 6 days ago by LAbra
I am a self-employed economist, providing research and consulting services to think-tanks, international organisations or other consulting firms. I am based in the UK. I have UK-based clients and clients based abroad, including in the EU and USA. One of my current short-term contracts is to provide research and consulting services to the World Bank based in DC, USA. It seems this is a B2B export of services outside of the scope of VAT, and hence should not be included in VAT-taxable turnover that determines if I should register or remain registered for VAT. Could you please confirm? Thanks in advance.
Posted 3 days ago by HMRC Admin 21 Response
Hi,
If you are providing these services to a business which is based outside the UK then this should be Outside The Scope of UK VAT and would not go towards your UK taxable turnover.
Please see the guidance below:
6. The place of supply rules for services.
3. Working out whether you need to register.
Thank you.

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