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Posted Thu, 30 Nov 2023 22:09:08 GMT by
Do I charge VAT for services delivered abroad for UK customers? My company provides motorbike tours for UK and international customers abroad, should I charge VAT?
Posted Mon, 04 Dec 2023 15:57:31 GMT by HMRC Admin 19 Response
HI.

If your business is UK VAT registered, then please refer to notice 741a regarding place of supply of services:

Place of supply of services (VAT Notice 741A)

In particular we would advise you to look at section 6 as this provides the general rules depending on whether you are supplying to a business or private customer and also section 6.4 provides links to additional rules which may apply. If the place of supply as per the above guidance falls outside the UK then this is outside the scope of UK VAT and no UK VAT would be charged.

Thank you.

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