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Posted Wed, 02 Aug 2023 13:10:31 GMT by
I am UK Business not VAT registered in the UK, and all supplies are consultancy services to EU B2B customers. Do I have to register for VAT in the EU country. or can I register for VAT in UK and also OSS
Posted Thu, 03 Aug 2023 14:56:54 GMT by HMRC Admin 10 Response
Hi.
If you are providing consultancy services to other businesses in the EU then your supply would be Outside the Scope of VAT and the business customer would account for the supply under the reverse charge prodecure in their member state.
There is therefore no requirement for you to register for VAT in either the UK or the EU.
Please see the guidance below:
The place of supply rules for services

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