VAT for recharges to foreign customer (B2B EU)

Hi! I'm navigating my first VAT returns. I'm a sole trader providing consulting services to a client in the EU, specifically a business that is VAT-registered in Germany but not in the UK. As part of my work, I will travel frequently from the UK to Germany. I'll be responsible for booking my travel and the client will reimburse me. These expenses can be considered recharges. Some will be purchased in the UK from UK-VAT-registered companies (e.g. UK airlines), while others will be foreign companies outside the UK (e.g. foreign hotels). My question is: should I charge the foreign client UK VAT for these recharged expenses, or should they be considered outside the scope of the UK VAT? Thank you!

Hi,

If you are supplying consultancy services to a business overseas then this should be Outside The Scope of VAT as per the following guidance:

6. The place of supply rules for services

If you are recharging expenses as part of this supply of consultancy then  the recharges would normally follow the main supply of consultancy services meaning both the consultancy and the charge of expenses would be Outside The Scope of VAT.

Thank you.