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Posted Tue, 07 Nov 2023 13:09:43 GMT by confusedaccountant1989
We resell licenses for software to our customers. (For example, we buy services from company A and we resell them onto company B). If our end customer is outside of the UK, should company A charge us VAT - (currently they do, and they "deliver" the services straight to Company B). We would not charge company B VAT.
Posted Wed, 08 Nov 2023 10:49:49 GMT by HMRC Admin 21 Response
Hi confusedaccountant1989
The rules which determine if and where VAT is to be charged is the Place of Supply Rules.
If you are the customer of company A and you are in the UK then company A is making a supply within the UK and so would need to charge VAT.
Please see the information below:
6. The place of supply rules for services
Thank you.
Posted Sun, 31 Mar 2024 04:03:33 GMT by amir14364
THANK YOU ITS VERY USEFULL FOR ME

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