Selling dev services to EU business post-Brexit anything I need to be aware of?

[willendure]

I may have a new contract with a Swedish company. The contract will be billed against deliverables in an SoW. I plan to engage them through my UK Ltd., whilst living and working in the UK, and am expecting the contract to fall outside of IR35.

I would expect to submit invoices for the work + VAT. No there will be no physical goods traded, just computer source code. I will also not be selling anything to consumers, its purely a B2B proposition.

It seems straightforward, I am just wondering if I am missing any gotchas post-Brexit. Other than the VAT, no extra taxes, tarrifs etc?

[BlasterBates]

It appears to me that you may have to charge Swedish VAT.


https://www.informaccounting.co.uk/b...ervices-abroad

If it’s outside of the UK, but within the EU, you may have to charge EU VAT.

Indeed, in this case, you may need to register and account for VAT in the country of supply. To make sure you get it right, consult the tax authority in that country and find out how to treat the services you’re supplying.

[MasterBait]

If you deliver a service the VAT is deferred just like before brexit. Currently contracting for a Swedish company as well
You still may be inside of IR35 if the end client has any physical presence in the UK

[TheCyclingProgrammer]

It appears to me that you may have to charge Swedish VAT.


https://www.informaccounting.co.uk/b...ervices-abroad

Not if the work is being done from the UK. The place of supply is Sweden, meaning it is is outside the scope of UK VAT and the Swedish client accounts for VAT under the reverse charge.

[jamesbrown]

You still may be inside of IR35 if the end client has any physical presence in the UK

You're confusing status with the entity responsible for determining status. If there is no entity in the supply chain above the PSC with a relevant UK connection (a medium or large company), then the UK PSC is responsible and liable for IR35. Otherwise, an entity above the PSC is responsible and liable. Either way, the contract could be inside IR35 or outside IR35.

If this is a B2B supply of services that doesn't fall within a special place of supply rule, then the place of supply is outside of the UK and the supply is outside of the scope of UK VAT.