Charging VAT to clients in Gibraltar

[MarkCrowther]

Hiya All,

Been doing some searching but not found an clear answer (clear answer...VAT... hmm ) Found a post here from 2007 though so thought it best to re-ask.

I have a client in Gibraltar and am unsure what, if any, VAT I need to charge. The service is consultancy and software testing, delivered over the web.

This site (www dot brighton-accountants dot com/blog/vat-uk-gibraltar) suggests consultancy is exempt from VAT.

"UK VAT does not need to be charged on most ‘intellectual’ or ‘intangible’ services supplied to a customer who belongs in Gibraltar. This includes... consultants, engineers..."

Thoughts?

Post from 2007 here:
... forums/showthread.php?t=149935&highlight=vat+gibraltar

Thanks in advance,

Mark

(Sorry, can't post links)

 

[Dazz12]

Hi Mark

The rules regarding VAT and services changed in 2010, they are now a little more simple.

VAT is chargeable where the service is deemed to have taken place, this is usually where the customer belongs. So in your case the supply will have taken place in Gibraltar, so no UK VAT needs to be charged.

 

[MarkCrowther]

Hiya,

Well that makes things a lot simpler then, thanks for the reply.

Mark.