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Posted Fri, 17 Nov 2023 13:22:25 GMT by
I am a consultant and I essentially sell time to my clients. Can I invoice a client in the United States with a standard VAT invoice?, no physical goods exchange hands just the time I spend giving Engineering advice for which he is billed.
Posted Tue, 21 Nov 2023 14:09:41 GMT by HMRC Admin 32 Response
Hi,

If you are supplying consultancy services to a business overseas then this would be Outside The Scope of VAT.

Please see the guidance below:

Place of supply of services (VAT Notice 741A) - The place of supply rules for services

Thank you.

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