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NEIL WARREN explains VAT on services to non-business customers outside the UK
KEY POINTS
- Land-based services under VATA1994 Sch 4A para 1.
- Services to a non-EU based customer (Sch 4A para 16).
- Cultural and other services at Sch 4A para 14A.
- Are services ‘used and enjoyed’ in the UK?
- Is there a liability to register for VAT abroad?
Major changes were introduced to the place of supply rules on both 1 January 2010 and 2011. The end result of these changes was mainly to take away domestic charging of VAT when a UK business sells a service to an overseas business customer.
These transactions are known as B2B sales and the rule changes were reviewed in my article Ringing the changes.
But what is the VAT position in relation to sales of...
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