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Posted Fri, 16 Aug 2024 11:39:29 GMT by taoball
Hi, We are looking at selling software (a new website) b2b to a company based in France. After we deliver the software we will then support the client through a software support agreement. All of this will be done remotely. We will not be attending the clients site in France. 1. Can you confirm that this is ok? 2. We do not charge VAT 3. That we do not need to collect the customer's VAT number and state it in the invoice. 4. That we do not need to establish a base in France. Many thanks
Posted Fri, 16 Aug 2024 16:33:21 GMT by HMRC Admin 25
Hi taoball,
If you are supplying software and a software support service B to B then this should come under the General Rule of Services when determining the Place of Supply.
Please see the guidance below:
6. The place of supply rules for services
You do not have to get the customers VAT numbers although you do need to be satisfied that they are in business.
It is your decision as to whether you establish a base in France.
However for the purposes of Place of Supply you do not need to for your services to be deemed as Outside the Scope of VAT.
Thank you. 

 

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