VAT on services sold to business customers outside UK

Hi, We are a tour operator selling wholesale B2B package tours to customers based outside UK (EU and outside EU). These packages include bought in services such as hotel rooms, restaurants, flights, transfers by coach or taxi, train tickets, entries to museums, entries to distilleries, hire of golf clubs etc. My question is, when do we charge 0% VAT to customers and when do we charge 20%? According to Place of supply of services (VAT Notice 741A) point 9.2 B2B supplies of admission to an event: The only B2B service taxable where performed is the admission to an event. All other B2B services are determined under the general B2B rule. Does that mean that admission tickets to museums should be invoiced at 20%, with the rest being 0%? Is this the only exception or are there any other services that should be charged at 20% ? I would really appreciate your help on this. Thank you, Daiva

Hi,

If you are making wholesale supplies then these supplies would not fall under the Tour Operators Margin Scheme and the liability of these supplies would be determined by the place of supply of these services.

Please can you confirm if the services being provided, for example, hotel rooms, are being provided in the UK to overseas companies or are the hotel rooms/transport services outside the UK?

Thank you.
 

Hi, if a tour operator selling wholesale B2B package tours to customers based outside UK (EU and outside EU). These packages include bought in services such as hotel rooms, restaurants, flights, transfers by coach or taxi, train tickets, entries to museums etc. All these services provide in the UK. My question is, how do we need charge VAT in this situation?