HMRC Admin 21 Response

Hi CraigF,
While you have not specified whether your customer is a business or not the place of supply of these services will be where your customer belongs. This will be covered by VAT Notice 741A section 6 if the customer is a business or section 12 if not - Place of supply of services (VAT Notice 741A)
Thank you.

Hi Sarah Brown,
The position for EU and non-EU are now the same. The only rule that HMRC looks at now that we are 'post-Brexit' is that the customer is outside the UK. 
Thank you.

Hi DaveSmith,
You are correct is assuming that only 1 of the 2 rules needs to be satified. 
Thank you.

Hi Vaughan Williams,
Only energy saving materials covered by the following guidance are eligible for VAT reliefs - Energy-saving materials and heating equipment (VAT Notice 708/6).
Thank you.

Hi commercial Specialist,
I would recommend calling the VAT Helpline on 0300 200 3700 so that we can look at your account to determine the best option for you. 
Thank you.

Hi BornClueless,
If you are not VAT registered there is nothing for you to declare to HMRC for VAT purposes. You only make declarations to HMRC for VAT on a VAT return as a VAT registered person. 
Thank you.

Hi R K,
The code ''NO VAT'' is specific to your software so HMRC cannot offer advice on this.
Thank you.

Hi A Taxman,
VAT Manual VWASS5600 states that this supply would be standard rated. There is nothing within VAT Notice 741A which would contradict this . VAT Water and Sewerage Services
Thank you.
 

Hi MJS123,
Only the installation of energy saving materials carries the zero rate for VAT puproses in most circumstances. However, the reduced rate can apply to the installation, repair and maintenance of a boiler, radiators, pipework and controls forming a central heating system.
This includes micro combined heat and power systems, which are heating systems that also generate electricity.
The reduced rate includes repairs and replacements of such equipment, whether or not the original system was installed under a relevant grant-funded scheme. You should refer to the following guidance for further information - Energy-saving materials and heating equipment (VAT Notice 708/6).
Thank you.

Hi Rakhee Gudka,
Unfortunately, HMRC cannot tell you who your customer is in this transaction. Only you will know this. There are some common indicators to point to who your customer is covered the VAT Notice 741A which it appears you have already referred to but I will link again for clarity. 4. Establishment most closely concerned with the supply.
Thank you.