Readers’ forum: VAT charge for work for overseas client?

My client is a UK based private investigator and undertakes B2B and B2C work for non-UK based clients. There are three different types of work: 1) covert physical surveillance (physically following a target and reporting back to the client on findings); 2) trace search reports (desktop information gathering with a report sent to a client specifically for: background check reports; asset reports; intelligence reports; and 3) bug sweeping/technical surveillance countermeasures (TSCM) (attending a client’s address to find hidden electronic surveillance equipment).

Should he charge VAT on these services for overseas clients and is there any difference between EU and non-EU based clients? He charges VAT on all activities he undertakes for UK based clients.

Query 20 546– Moneypenny.

The ‘basic rule’ for B2C services will apply.

The issue is clearly ‘place of supply’. As all of these appear to be standard rated services when supplied in the UK...