Anton, thank you for your reply..
UK VAT may need to be charged on services performed in Gibraltar or to clients based there, depending on the nature of the service supplied. This is a complex area, but broadly, assuming the supplier belongs in the UK and the customer belongs in Gibraltar, UK VAT will need to be charged on most services unless one of the following exceptions applies:
- UK VAT does not need to be charged on most services related to a live event or physical activity carried out in Gibraltar. This includes cultural, artistic, sporting, scientific, educational, training, entertainment, exhibition and valuation services.
- UK VAT does not need to be charged on most ‘intellectual' or ‘intangible' services supplied to a customer who belongs in Gibraltar. This includes copyright, royalties, licences, advertising, consultants, engineers, lawyers, accountants, banking and insurance. If the service relates to land or property situated in the UK, VAT still needs to be charged.
- UK VAT does not need to be charged on passenger transport carried out in Gibraltar.
VAT is chargeable where the service is deemed to have taken place, this is usually where the customer belongs. So in your case the supply will have taken place in Gibraltar, so no UK VAT needs to be charged.
If you need more information please let me know before you rate my service.
I hope this is helpful and answers your question. If you are happy and there are no more issues I will appreciate if you would kindly rate the service I provided to ensure I get paid for it.
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