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Posted Sun, 22 Oct 2023 15:01:57 GMT by Paul Bird
Hi, I am UK based sole trader, registered for VAT in UK. I am providing lighting services to a band touring the EU/UK. Band are USA based, and an invoice will be raised to a management company addressed in the USA. Just after some clarity as to whether VAT would be chargeable to my client? Reading various conflicting pieces about B2B/out of scope/play of supply rules. Thanks in advance..
Posted Tue, 24 Oct 2023 10:43:44 GMT by HMRC Admin 8 Response
Hi,
If you are providing 'General rule services' and the business customer belongs overseas then the supply will be Outside the Scop of VAT.
Please see the guidance below:
https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a#sec6
Thank you.
Posted Wed, 25 Oct 2023 09:18:16 GMT by Paul Bird
Thanks for the quick reply. I'm assuming general rule services, the only events related special rules seem to relate to admission or tickets only. Providing technical services to a performer does not seem to be included.
Posted Fri, 27 Oct 2023 10:06:07 GMT by HMRC Admin 13 Response

Hi,

The only B2B service taxable where performed is the admission to an event. All other B2B services are determined under the general B2B rule

Place of supply of services (VAT Notice 741A) Section 9
 

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