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Posted Thu, 21 Mar 2024 10:50:59 GMT by nmclf4
Hi, I will be setting up as a self-employed person in Spain shortly and the plan is to provide consultancy services within the scope of Project Management to a company based in the UK. Is someone able to explain the rules to me on VAT. Is this something I will need to register for? Is there a minimum threshold etc as I'm finding it a little difficult to understand the rules around this. Thanks.
Posted Mon, 25 Mar 2024 12:56:18 GMT by HMRC Admin 19 Response
Hi,

If you belong in the EU and are providing services to a business in the UK then these supplies would normally be accounted for under the reverse charge procedure by the UK business. This would mean that there would be no requirement for you to register for VAT in the UK. You can see guidance here:

Reverse charge

Thank you.

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