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Posted Sun, 09 Jun 2024 18:17:06 GMT by Performance Company
A Swiss company based only in Switzerland is holding an event for their staff at a venue in UK at which my company is presenting and performing, with an Orchestra, a musical team-building exercise. Should I charge VAT to the Swiss company on the fees for the performance as it is taking place in UK? Please set out the reason(s) for your answer.
Posted Tue, 11 Jun 2024 07:42:19 GMT by HMRC Admin 19 Response
Hi

As you are supplying a 'where performed service' in the UK to another business based outside the UK then please see the guidance here:

Services supplied ‘where performed’

The place of supply rules for services

Thank you.
Posted Tue, 11 Jun 2024 10:08:18 GMT by Performance Company
Thank you. As the services of musical performance are being performed in the UK to an overseas B2B, am I correct to interpret that these services fall under the general rule and the place of supply is the country of the overseas B2B customer?
Posted Tue, 11 Jun 2024 11:31:26 GMT by HMRC Admin 10 Response
Hi.
This is correct.This would only be different if you were supplying a service of admission.
Please see below:
9. Services supplied ‘where performed

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