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Hello - thanks for the response...
yes, I invoice the client for all services and materials used to deliver the stand. The question is should I add VAT onto these charges or not?
The client is a US based organisation so outside the EU yet the services were delivered in Ireland so I'm not sure if I should charge VAT.
The client is definitely not VAT registered in Ireland so no Reverse Charge needed.
On reading VAT notice 741A - 5.2 (below) it seemed to me that as the client belongs in the US the service supply is 'out of scope' for UK VAT rather than Zero Rated (2 different tax codes on my accounting system) - can you confirm if the supply is 'out of Scope' or Zero Rated?
5.2 This is known as the B2B general rule. If you supply services that fall under this section and your customer belongs outside the UK, your supply is outside the scope of UK VAT. If your customer belongs outside the EC there may be local taxes which apply.
OK - thanks.