Consultancy for USA Company

[Bluebird]

LMGTFY

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

Many Thanks

[TheCyclingProgrammer]

I do the same, and was advised the same by my accounts, you still count the income on your VAT but it is 0 rated

No, it is not zero rated. It is outside the scope of UK VAT - i.e. it’s not taxable for VAT purposes It is still included in Box 6 of your VAT return if you are on the standard VAT scheme but you should exclude it entirely if you are on the flat rate scheme (out of scope supplies are not included in your flat rate turnover calculation).

[TheCyclingProgrammer]

Thanks - where do I find "place of supply rules" - is that a HMRC doc?

Dave

LMGTFY

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

[portseven]

I've been approached by a US company to provide a small piece of consultancy via telephone and email.

I've asked about invoicing and VAT etc had had the following reply:

"Your consulting services were provided to xxxxxx, which is a United States entity. Accordingly, ValueAdded Tax (VAT) is not applicable."

Is this right? As I'm providing the services from the UK, the fact that the company is US based makes no difference?

I do the same, and was advised the same by my accounts, you still count the income on your VAT but it is 0 rated

[Bluebird]

A B2B supply of consultancy services to a business outside the UK is outside the scope of UK VAT and as such no VAT is chargeable.

If you’re VAT registered and supplying overseas clients you really need to read and understand place of supply rules.

Thanks - where do I find "place of supply rules" - is that a HMRC doc?

Dave

[TheCyclingProgrammer]

A B2B supply of consultancy services to a business outside the UK is outside the scope of UK VAT and as such no VAT is chargeable.

If you’re VAT registered and supplying overseas clients you really need to read and understand place of supply rules.

[Bluebird]

I've been approached by a US company to provide a small piece of consultancy via telephone and email.

I've asked about invoicing and VAT etc had had the following reply:

"Your consulting services were provided to xxxxxx, which is a United States entity. Accordingly, ValueAdded Tax (VAT) is not applicable."

Is this right? As I'm providing the services from the UK, the fact that the company is US based makes no difference?