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Posted Wed, 21 Aug 2024 20:57:58 GMT by thewindysurfer
I am a sole trader, not registered for VAT. I need to hire the services of a contractor in the EU as a video editor on a project. Should the contractor add EU VAT on their invoice or not? I understand the situation for when I am invoicing in the EU, but I can't find any information on the opposite scenario. Thanks Sarah
Posted Thu, 22 Aug 2024 14:58:30 GMT by HMRC Admin 25
Hi thewindysurfer,
If an EU supplier is providing these services to you as a business then it should be accounted for under the reverse charge by you as the business customer.
Please see the guidance below:
Place of supply of services (VAT Notice 741A)
Thank you. 
 

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