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Readers’ forum: VAT confusion for Spanish expat playing in the UK

18 January 2022
Issue: 4824 / Categories: Forum & Feedback
UK concerts

I act for a client who now lives in Spain – he performs as a singer in bars and cabaret clubs in Benidorm on a self-employed basis and is registered for Spanish VAT.

He is now in the UK performing at a number of carol concerts at different venues; some of the venues that will pay his fee are VAT registered but not others. For example he is singing at two private Christmas parties and a new year’s eve party and will invoice the hosts. Hopefully during his stay in the UK he will gather a few contacts to enable him to return next year to play some more venues.

With regard to VAT should he charge Spanish VAT on his fees or because he is performing in the UK will he avoid a VAT problem because his fees will be less than £85...

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