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Posted Tue, 31 Oct 2023 17:23:30 GMT by Ostadar Diez
Hi there, Probably asked several times, but couldn't find a straight answer. Does a UK based event personnel supplier charge VAT on their invoices to an EU or US business customer? Thanks in advance.
Posted Wed, 01 Nov 2023 15:27:11 GMT by HMRC Admin 20 Response
Hi Ostadar Diez,
If you are an event organiser then this supply would generally come under the 'general rule' which would mean that the supply to an overseas company would be Outside The Scope of VAT.
Please see the guidance below:
Place of supply of services (VAT Notice 741A) 6. The place of supply rules for services
However certain supplies relating to admission of events will be Vatable where the event takes place.
Please see the guidance below:
Place of supply of services (VAT Notice 741A) 9. Services supplied ‘where performed
VATPOSS08254 - Where performed services: Supplies of admission to relevant business customers: Meaning of “admission
Thank you.
Posted Wed, 01 Nov 2023 18:09:59 GMT by Ostadar Diez
Thanks, this confirms what I thought. Not being responsible for the admission, but just providing a service will fall under the general rule to determine the location of supply and scope of VAt. Appreciate the confirmation and the links. Kind regards,

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