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Posted Thu, 10 Oct 2024 14:06:08 GMT by Crosta53
I am a UK based company supplying hospitality i.e. serving drinks and food to a UK based company at a trade show in Germany for 10days. - If I am buying food, drinks including alcoholic drinks in Germany but invoicing the UK based business after the event, should I be registered for VAT in German to be able to purchase the goods? I am UK VAT registered and would be quoting in £sterling I presume would be including UK VAT ? - Would I be able to claim Germany VAT back as well? Any thoughts would be welcome.
Posted Fri, 18 Oct 2024 08:06:40 GMT by Jay Cooke
You can't reclaim German VAT on a UK VAT return, to reclaim German VAT you would need a German VAT registration....so you would need to factor in the irrecoverable German VAT into your pricing/when calculating your profit margin. Your invoice to UK customer would be subject to UK VAT, place of supply of services rules https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a#sec9 indicate the place of your supply is where the customer is, customer is UK and so UK VAT applies (20%) to your invoicing and you declare the output tax on your UK VAT return.....but you cannot reclaim any German VAT at all on the UK VAT return.
Posted Fri, 18 Oct 2024 09:10:00 GMT by HMRC Admin 21 Response
Hi Crosta53,
If you are providing a hospitality service to a UK business then this would normally fall under the General Rule of Services and so the Place of supply would be in the UK and hence UK VAT would be charged.
Please see the guidance below:
6. The place of supply rules for services
In order to recover the German VAT incurred please see the guidance below:
How to claim a refund of VAT paid in an EU member state.
However, if you are providing services of a nature where the place of supply is where the service is performed eg catering then there would be a requirement to register for VAT in Germany.
Please see the guidance below:
9. Services supplied ‘where performed’
Thank you.
Posted Thu, 24 Oct 2024 16:05:20 GMT by Crosta53
Thank you both for the helpful information. Do you have any experience of UK companies supplying hospitality in Germany to a UK business? It seems I can get a ATA Carnet for equipment to take over and bring back and also have to be German VAT registered but would I have any issues with visa for myself or staff for 9 days service? I appreciate this is a different subject but just thought I would ask. Thanks again

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