VAT on services to EU based client after Dec 31st

[eek]

No, because the place of supply is the USA which puts it outside the scope of both UK and EU VAT.

In your scenario the place of supply would be the client's location within the EU, putting it outside the scope of UK VAT but inside the scope of EU VAT (but the client deals with this under the reverse charge rules anyway).

The only difference after the transition ends is that the UK VAT regime will be entirely separate from the EU VAT regime but there will probably be some kind of continuity agreement in place to maintain the existing rules regarding place of supply rules and cross-border VAT.

If you're hoping to find a definitive answer in black and white, I think you might struggle.

That word probably is carrying a lot of weight given the apparent state of negotiations...

[Lumiere]

Do we have more clarity on this subject now ?
EC Sales List is gone, what about place of supply rules - was there any change, still no VAT on supplying services to EU customers ? Not clear from HMRC website if it has changed for B2B.

[TheCyclingProgrammer]

Do we have more clarity on this subject now ?
EC Sales List is gone, what about place of supply rules - was there any change, still no VAT on supplying services to EU customers ? Not clear from HMRC website if it has changed for B2B.

The rules haven't changed for the supply of professional services outside the UK - these are still outside the scope of UK VAT. If the EC Sales List requirement for B2B EU supplies has gone then that would appear to be the only notable difference, in terms of paperwork.

Place of supply of services (VAT Notice 741A) - GOV.UK

[Craig@Clarity]

The rules haven't changed for the supply of professional services outside the UK - these are still outside the scope of UK VAT. If the EC Sales List requirement for B2B EU supplies has gone then that would appear to be the only notable difference, in terms of paperwork.

Place of supply of services (VAT Notice 741A) - GOV.UK

Agreed. Post Brexit, services to the EU is treated the same as the current rules for countries outside the UK i.e. outside the scope of VAT.