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Posted Tue, 23 Apr 2024 09:09:35 GMT by hasanMud
I am raising an invoice from the UK company, which is VAT registered, and charging for office space rental through a service agreement to one of their subsidiaries based in Estonia. Should they charge them VAT?
Posted Mon, 29 Apr 2024 14:28:04 GMT by HMRC Admin 2
Hi,

If you are providing a service relating to land, this is normally exempt from VAT unless there is an option to tax on the property.

Land and property (VAT Notice 742)
Opting to tax land and buildings (VAT Notice 742A)

Thank you.

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