Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Readers' forum: Italian invoices

01 September 2015
Issue: 4516 / Categories: Forum & Feedback , Business , VAT
The VAT issues that may arise when an EU business carries out work in the UK.
A potential new client’s main business is conducted in Italy. He has asked whether there are any VAT problems if he undertakes a shop fitting job in London for a UK company. In essence he wanted confirmation that he does not need a UK company to do this contract. The client is employing Italian labour to do the contract and is paying these workers in Italy. Further he is planning to invoice from Italy and does not even have a UK bank account.
 
Can I assume that as long as he acquires the main contractor’s UK VAT number he can invoice from Italy without worrying about VAT? Does the European Directive cover this scenario and is it relevant that the work is being carried out in the UK?
 
I am also wondering how the...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon