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Posted Wed, 06 Nov 2024 13:16:49 GMT by Alison Basson
Hi For a recent exhibition, an EU customer asked to share the exhibition stand that was purchased. The stand ended up being increased in size and the EC customer said they would pay the extra cost. When invoicing the EC customer does vat get charged on the invoice. The exhibition was in the UK and B2B. Thanks
Posted Fri, 08 Nov 2024 10:37:37 GMT by HMRC Admin 21 Response
Hi 
The Place of supply Rules will detemine as to whether VAT will be charged on this.
Please see the guidance below:
6. The place of supply rules for services.
Thank you.

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