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Posted Mon, 10 Jul 2023 15:38:53 GMT by
I'm looking for advice on how to treat VAT on a service provided by a UK company to a company in Gibraltar. I've been told there's no VAT in Gibraltar- would I just zero rate and not need any back up apart from the address? Thank you,
Posted Fri, 14 Jul 2023 07:41:42 GMT by HMRC Admin 8 Response
Hi,
If you are providing services overseas to a company then the Place of Supply of the service is determined by the nature of the services.
If the service falls under the General Rule then the service will be Outside The Scope Of VAT and so no VAT charged.
However there are exceptions to this depending on what the service is.
Please see the guidance below: 
The place of supply rules for services
Thank you.

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