In response to your questions:
Place of supply of services (VAT Notice 741A)
- This is a service as it is not a tangible item.
- The VAT treatment of services very much depends on the business status of your client. The general rule for business to business (B2B) services is that the place of supply of that service is where your customer belongs. In this scenario that is the US making the supply outside the scope of UK VAT. If your customer is a member of the public then the general rule is that the place of supply is where you belong, irrespective of the location of your customer. You will need to refer to VAT Notice 741A in order to establish the correct position.