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Posted Wed, 21 Feb 2024 09:02:38 GMT by
Hi, I have a UK Company in licensing and distribution of films. Do I add VAT on an invoice to a Dutch company? Thanks
Posted Wed, 21 Feb 2024 15:06:57 GMT by HMRC Admin 8
Hi,
It appears that this supply may fall under the 'use and enjoyment' rules for services, however, we do not know enough about the supply you are making to say this definitively.
'Use and Enjoyment' rules state that the Place of supply of services is where they are consumed.
This is covered in the following guidance: 
13. Use and enjoyment
If you feel this does not apply then you should look at the general rule for Business to Business which is covered in section 5.6 of the same VAT Notice 
Thank you

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