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Posted Thu, 23 May 2024 15:41:08 GMT by Palmsticks
My UK consultancy business is due to be working with a large Chinese corporation. It has UK offices but the contract is with the Chinese company and their team/offices there. I am aware that I do not charge VAT on invoices where my services (mainly seminars) are 'consumed' outside of the UK. My questions surrounding this contract are whether I need to charge VAT for any element of the work undertaken such as: 1. where my seminars with China take place virtually (live streamed content 'consumed' in China) 2. home based meetings conducted with China virtually 3. virtual seminars with China which may also be attended by some delegates in UK or other foreign offices of the Chinese company 4. meetings at the UK office for preparatory work/staff observations (in order to be able to design and deliver the seminars virtually or sometimes in person in China)
Posted Wed, 29 May 2024 10:53:17 GMT by HMRC Admin 19 Response
Hi,

If you are providing consultancty services to a Chinese company then it is important to establish where your business customer belongs in order to determine the place of supply. You can see guidance here:

Establishment most closely concerned with the supply

The type of supply you are making would tend to fall under the general rule in which case it would be outside the scope of UK VAT.

However, the place of supply would be deemed to be the UK if you are providing a supply of admission to an event in the UK, say for example a short term educational course. 
Please see the guidance below:

Services supplied ‘where performed’

Thank you.

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