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Posted Wed, 17 Jan 2024 10:45:00 GMT by
We provide training services in the UK to companies based in the EU and Non-EU countries. Due to place of supply rules, and depending on information supplied (Eu Vat number, incorporation documents etc) determines whether or not we charge VAT. Where we do not need to charge VAT (as sufficient evidence has been provided) do we however have to show a 0% vat element on the invoice or can the invoice be issued to the foreign customer without any indication of VAT?
Posted Fri, 19 Jan 2024 09:54:32 GMT by HMRC Admin 21 Response
Hi AsetAcc.
If you're providing training services to companies outside the EU then the supply will be Outside The Scope of UK VAT.
You don't need to state this on the invloice.
If you are invoicing companies in the EC then the VAT will be accountable by the company in their country under the reverse charge procedure.
You can state 'reverse charge supply' on these supplies to EU businesses but there is no legal requirement to do so.
Please see guidance below:
6. The place of supply rules for services
9. Services supplied ‘where performed’
Thank you.

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