Paying VAT as a foreign national consultant

Hi, I am a consultant based in Australia but am planning an actual visit to London to deliver consultancy advice whilst on site for a client. Do I need to register for and or charge VAT whilst in the UK? Thanks very much P Symes

Hi psymes,
If you are supplying consultancy service to a business in the UK then this should be covered by the General Rule of Services which will mean that the UK business customer will account for the VAT under the reverse charge and there will be no requirement for you to register for VAT.
For this type of service the Place of Supply is determined by where the business customer belongs and not where the supply is performed.
Please see trhe guidance below:
5. Reverse charge
Thank you.

Hi, I have a related situation. I am a sole proprietor providing software development consulting. My company is registered in Finland, my home country, where I live permanently with my family. I am negotiating with a company that has offices in London to consult for them on site in London for three months through my company. The turnover for this arrangement would not exceed the £90,000 VAT threshold and I would be in the UK for less than 90 days. First of all, does the reverse charge apply to the above arrangement? Do I need to register for VAT? Perhaps a key question is whether (temporarily) consulting on site for three months constitutes a "fixed establishment". The UK company is also approved and willing to provide a "certificate of sponsorship" (CoS) for a visa. Thank you.

Hi,
The guidance below states "If you have a temporary presence of human and technical resources in the UK, this does not create a fixed establishment in the UK":
Place of belonging
Section 6 of the guidance above gives the place of supply rules, and yes, you should check whether the reverse charge is applicable to the supply you are making. The conditions when the reverse charge is applicable are detailed in section 5 of the above guidance.
Please note that where the customer accounts for the VAT using the reverse charge, these supplies do not count as your taxable supplies in the UK. If you determine the reverse charge is not applicable then please refer to sections 9-13 in the following guidance, as these give guidance regarding a non established taxable person and VAT registration:
Non-established taxable persons — basic information
Thank you.