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Posted Mon, 08 Jul 2024 18:28:08 GMT by Abc London
Good evening, I would like to ask the following: Premise: A UK limited company, which is VAT-registered in the UK, provides services in the UK to an Italian company that is VAT-registered in Italy. (Please note: the UK company does NOT provide any goods as part of these services). Question: When the UK company invoices the Italian company for these services, should the invoice be issued with or without UK VAT? Thank you for your attention. Kind regards,
Posted Wed, 10 Jul 2024 10:36:26 GMT by HMRC Admin 21 Response
Hi Abc London,
As long as your services fall under the general rule you would not charge VAT and your customer will account for the VAT under the reverse charge. Please refer to section 6 Place of supply of services (VAT Notice 741A)
Thank you.

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