Ashley Smith

Hi there, 
Thanks for the reply. I have reviewed the 'Land related services' clause and don't believe we fall within this.
I wanted to check if we might actually fall under the 'Use and Enjoyment' special rule (Section 13) and instead should be charging VAT based on where the equipment is being enjoyed. 
Place of supply of services (VAT Notice 741A) 
Thanks in advance for any advice.
 

Hi there, Many thanks for this.
We wouldn't fall under the 'Land related services' point. I am wondering if you could clarify whether or not we should actually be considering our services under the 'Use and Enjoyment' rule (Place of supply of services (VAT Notice 741A)?
When we hire out equipment for events, it could be referred to as 'letting on hire of goods' which is an example mentioned in here. Therefore, this would be a special rule and we would infact be charging VAT based on the location of the event we are supplying to.
Would our service fall under here instead? Or should we be covered by the General Rule as mentioned above?
Thanks,

Hi, We are a London based audio visual supplier to conferences and events.
We supply PA Systems, lighting, video technology etc along with technicians and crew to all manner of conferences, training events etc. We don't organise the events - we only supply to them.
I would like to confirm how we should be treating VAT for our customers.
I have always believed we should follow the General Rule - and that the VAT is charged based on where the customer belongs.
For example, if we were supplying to an event in the UK but the customer was in the EU, we wouldn't charge them VAT. However, I have just read this: Place of supply of services (VAT Notice 741A) regarded as admission to an event .
The following are examples of services that are seen as being admission to an event:
- a short-term educational conference or seminar"
All of the events we supply our services to are short-term educational conferences. Therefore, should we actually be treating our services as 'taxed at the place of where the event takes place?'
Any advice would be much appreciated. Thanks