Hi, We are a London based audio visual supplier to conferences and events.
We supply PA Systems, lighting, video technology etc along with technicians and crew to all manner of conferences, training events etc. We don't organise the events - we only supply to them.
I would like to confirm how we should be treating VAT for our customers.
I have always believed we should follow the General Rule - and that the VAT is charged based on where the customer belongs.
For example, if we were supplying to an event in the UK but the customer was in the EU, we wouldn't charge them VAT. However, I have just read this:
Place of supply of services (VAT Notice 741A) regarded as admission to an event .
The following are examples of services that are seen as being admission to an event:
- a short-term educational conference or seminar"
All of the events we supply our services to are short-term educational conferences. Therefore, should we actually be treating our services as 'taxed at the place of where the event takes place?'
Any advice would be much appreciated. Thanks