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Posted Sat, 05 Aug 2023 06:11:47 GMT by Corinna Lenz
I am a self employed freelancer residing in Sweden (VAT registered in Sweden) supplying services (such as translations) over the internet to a business that is established and VAT registered in the UK. As far as I understand, the reverse charge mechanism applies to the services I provide to the company. Is there any obligation to register for VAT in the UK? Thank you.
Posted Mon, 07 Aug 2023 10:39:08 GMT by Jason Croke
Place of supply of services rules did not change post brexit. Your customer is a UK business , therefore place of your supply is where the customer is, customer accounts for VAT under reverse charge in the UK, you (in Sweden) make an outside the scope of VAT supply on your Swedish return (no VAT to declare in Sweden and with no requirement to register for VAT in the UK.
Posted Thu, 10 Aug 2023 08:03:29 GMT by HMRC Admin 25
Hi Corinna Lenz,
Please refer to section 5 of this guidance.
You do not need to account for the VAT your customer in the UK will account for it under the reverse charge mechanism:
5. Reverse charge
Thank you. 
 
Posted Thu, 10 Aug 2023 08:28:13 GMT by Corinna Lenz
Hi, Thanks for your reply and for confirming that reverse charge applies. Could you please also confirm that since reverse charge applies, I do NOT need to register for VAT in the UK? Thanks!
Posted Wed, 16 Aug 2023 05:44:24 GMT by HMRC Admin 25
Hi Corinna Lenz,
You should refer to the following link but you will only be required to register for UK VAT if your taxable supplies in the UK exceed the registration threshold.
Who should register for VAT (VAT Notice 700/1)
Thank you. 
 
Posted Sat, 18 Nov 2023 22:28:27 GMT by
Hi, Apologies for reopening this thread, but the information for VAT on services provided from outside the UK is not clear-cut. VAT Notice 700/1 does not state that taxable supplies must exceed the registration threshold in order to register for VAT in the UK. Paragraph 2.3 states that if you’re an NETP , and you make ANY taxable supplies in the UK, regardless of their value and including supplies of digital services you must register for VAT. But if you register for VAT in the UK, don't you need to charge VAT to your customer also? This treatment contradicts the purpose of the reverse charge mechanism. I am a freelancer based in EU, I have an offer to provide services to a UK-based company (outside the scope of VAT for my country/below the UK VAT threshold) and I want to understand UK VAT regulations before deciding whether to accept the offer or not. Can someone confirm, without adding a link to the reverse charge mechanism or the VAT 700/1 notice, that you do /or don't need to register for VAT in the UK and why? Thank you in advance
Posted Tue, 21 Nov 2023 15:44:15 GMT by HMRC Admin 8
Hi,
If you are a freelance photographer in the EU and you provide your services to business customers in the UK then you will not and can not register for VAT in the UK as  VAT will be dealt with by the business customer under the reverse charge mechnism.
You will only need to register in the UK for B to B supplies where the supply does not come under the general Rule of services eg for supplying an admission to an event in the UK.
The guidance says that if you make any supply in the UK then you will need to register for VAT as an NETP.
You only need to register for VAT in the UK as an NETP where you  make supplies in the UK and the service isn't accountable by the customer under the reverse charge procedure.
Thank you.

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