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Posted Tue, 21 Nov 2023 16:15:23 GMT by
Hi, A company based in the UK is providing IT consultancy services to a non-profitable organisation based in Germany. Do I charge VAT to the non-profitable German organisation? Many thanks,
Posted Thu, 23 Nov 2023 07:14:26 GMT by HMRC Admin 25
Hi HAM1013,
If you are providing consultancy services overseas then your supply will be Outside The Scope of VAT.
This would be the case if you are supplying to a business or a non business.
Please see the guidance below:
6. The place of supply rules for services
Place of supply of services (VAT Notice 741A)
Thank you. 

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