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Posted Tue, 29 Aug 2023 14:44:04 GMT by
I'm a UK-based sole trader on the flat rate scheme. I make animated videos. When invoicing a client (a business) in Ireland, am I right in thinking this is out of scope of VAT so I wouldn't include it on the invoice?
Posted Fri, 01 Sep 2023 14:44:06 GMT by HMRC Admin 20 Response
Hi Rob Birnie,

If you are making supplies which are Outside the Scope Of UK VAT then this would not form part of your Flat Rate turnover and would be excluded from the calculation.
Please see the guidance below:
6. Determining your flat rate turnover
6. The place of supply rules for services

Thank you.

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