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Posted Tue, 18 Jul 2023 09:33:30 GMT by
I'm not VAT registered in the UK, but trying to figure out if I need to pay EU VAT on invoices I write to EU countries for consultancy services. The service is provided while I'm in the UK; technical advice, technical design work, etc., no 'digital services'. Finding lots of conflicting information, any help appreciated.
Posted Wed, 19 Jul 2023 13:02:55 GMT by HMRC Admin 8 Response
Hi,
If you provide consultancy services to a business overseas then this supply would be Outside The Scope Of VAT as the business customer belongs overseas.
Please see the guidance below:
The place of supply rules for services
If you are providing consultancy services to consumers overseas then these would also be Outside The Scope of VAT for the reason that the consumer is overseas.
Please see the guidance below:
B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK
Thank you

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