Skip to main content

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

Posted Wed, 24 Jan 2024 11:05:32 GMT by
Hello, I recently delivered consultancy services to an EU entity at their UK offices. They have requested that I raise an invoice with their EU entity. Should I be charging VAT or not on this invoice? And if not, do I account for this as a reverse charge? Thank you for any advice.
Posted Thu, 25 Jan 2024 17:32:25 GMT by HMRC Admin 25 Response
Hi CoderScribe,
If you are providing consultancy services overseas then the Place of Supply of services will determine whether VAT should be charged.
It is important to establish where you customer belongs for VAT purposes as this will determine whether ot not in this case you charge VAT.
Please see the guidance below:
The place of supply rules for services
Establishment most closely concerned with the supply
Thank you. 

You must be signed in to post in this forum.