Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Mon, 06 Nov 2023 14:31:51 GMT by
Hi, I am a British citizen but currently non-UK resident for tax purposes as I'm living and working in Sweden. I am setting us as a sole trader in Sweden selling consultancy services to businesses based in England. I am unsure as to how I should charge and report VAT in my UK based invoices. I had assumed that I would need to charge VAT at the Swedish rate (25%) and pay it to the Swedish tax authorities as part of an annual VAT return but I now understand that isn't the case. Any help much appreciated. Many thanks

[Display name amended - Admin]
Posted Wed, 08 Nov 2023 09:17:52 GMT by HMRC Admin 21 Response
Hi holly_198
If you are supplying consultancy services from overseas to businesses in the UK then these would be accounted for by the business customer under the reverse charge procedure.
Please see the guidance below:
5. Reverse charge
However the important aspect to confirm is where you 'belong' for VAT purposes.
If you 'belong in the UK' then you will be making a UK supply and this will be taxable in the UK.
Please see the guidance below to determine this:
9. Non-established-taxable-persons (NETPs) — basic information
Thank you.
Posted Fri, 20 Dec 2024 11:20:49 GMT by Emilio H
WarningThis post is currently being moderated and will be visible when it has been approved by a HMRC moderator.

You must be signed in to post in this forum.