VAT registration - b2b services outside of the UK

[GalContractor2873]

I've researched the forums and double checking in case anyone has a better view.

I asked for a VAT registration exemption because I will be coming well under the threshold this year (but exceeded it once the previous year for the first time ever to a UK client, hence writing to VAT folks).

My current services are b2b to an EU country and will not exceed the threshold by a large margin and its unlikely that I pick up any UK contracts in the coming years.
HMRC sent a large form asking me to detail the past 'extraordinary contracts'.

Two questions:

1. Does the VAT status automatically come under '6.3 B2B supplies The B2B general rule for supplies of services is that the supply is made where the customer belongs.' In which all I need to do is show my client's EU VAT number if I'm correct and I'm exempt.

2. Does the VAT office make any assessment son IR35 at all? My previous year's 'extraordinary contract' was with a 3rd party UK agency (not direct to the UK client) they stated that they are IR35 exempt and did their own Check Employment Status for Tax (CEST) assessment to verify it - however I worked with them for 10 months continously as my sole client. Is there any VAT crossover with IR35 assessment?

Grateful for any insight!

[northernladuk]

1. Does the VAT status automatically come under '6.3 B2B supplies The B2B general rule for supplies of services is that the supply is made where the customer belongs.' In which all I need to do is show my client's EU VAT number if I'm correct and I'm exempt.

Dunno but someone else will.

2. Does the VAT office make any assessment son IR35 at all? My previous year's 'extraordinary contract' was with a 3rd party UK agency (not direct to the UK client) they stated that they are IR35 exempt and did their own Check Employment Status for Tax (CEST) assessment to verify it - however I worked with them for 10 months continously as my sole client. Is there any VAT crossover with IR35 assessment?

Grateful for any insight!

Not at all. VAT is about the business income. IR35 is about personal taxation from the profits left in the company as an employee/officer of the company. The type of work will be reflected in the SIC code but nothing to do with how you pay/remunerate yourself.

[Alchemy Accountancy]

Does the VAT status automatically come under '6.3 B2B supplies The B2B general rule for supplies of services is that the supply is made where the customer belongs.' In which all I need to do is show my client's EU VAT number if I'm correct and I'm exempt.

The general rule is that if it is b2b and a service, the place of supply will be where your customer belongs - however, there are some exceptions to this if the nature of the service provided falls under one of the 'special rules' for digital services that HMRC lists out.

https://www.gov.uk/guidance/the-vat-...y-and-taxation