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Posted Mon, 02 Dec 2024 00:12:58 GMT by Grant87
Hi there I am a UK based company which repairs / inspect vehicles (uk workshop) which are then shipped on (when completed) to the Falkland's. I am already registered for VAT as we run a car sales site and meet the threshold. However my question, is the service we provide and then invoice for should include Vat on top ? The client is based in Stanley in the falklands. Does this fall out of the scope of vat and so I do not need to add 20% on to my invoices as I would if billing a UK client / Company. ? Regards Grant
Posted Wed, 04 Dec 2024 10:16:01 GMT by HMRC Admin 18 Response
Hi,
 Please refer to notice 741a regarding the place of supply of services.
Place of supply of services (VAT Notice 741A)
You need to determine whether your customer is a business or not for the purposes of receiving your supply and then look at section 6 gives the general rules and exceptions to this. Section 9.7 provides additional rules regarding work on goods which may override the general rule depending on if a private consumer is your customer. As you have advised the vehicles will be exported after your work is done please also refer to section 15 of notice 741a.
Thank you.

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