Skip to main content

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

Posted Thu, 29 Aug 2024 07:47:07 GMT by Jonas D
Hi, We are a Belgian company and we exhibit in the UK on conferences for marketing purposes. Normally the VAT falls under the general rule, where the customer belongs, if the exhibition is in one package from the supplier. Now how do we need to look at this when we use multiple suppliers? eg, one that organizes the event, where we pay a fee for exhibiting and some others to actually construct and build our booth. Can this be seen as a single supply even if we use multiple suppliers? Or does this fall under "use and enjoyment"? Thanks
Posted Tue, 03 Sep 2024 11:03:19 GMT by HMRC Admin 21 Response
Hi Jonas,
These types of supplies would not fall under the Use and Enjoyment Rules as these are only for specific supplies.
Please see the guidance below:
13. Use and enjoyment
Please see our guidance as to what constitutes single/multiple supplies:
VATSC11113 - Supply: Single and multiple supplies: HMRC’s approach: The general approach
Thank you.

You must be signed in to post in this forum.