Post Brexit VAT codes

[neilsolaris]

Hi,

I'm not feeling certain if I'm using the correct VAT codes, and I'd be grateful if someone here can clarify please?

For B2B sales of services, that were provided outside the EU, to a non EU customer, this is outside the scope of VAT, so NO VAT vat code?

And for B2B sales of services to an EU country, under the general rule, code ECS 0% (Intra EU B2B Supply of Services) should be used?

With the latter, if the customer if not VAT registered, should we be charging them VAT? And if they are VAT registered should we request their VAT number for our records?

Thanks for your help.

 

[neilsolaris]

I think I might have been confused by outdated info I read online. Since Brexit applied, am I right in saying that there is no distinction now between EU countries and other countries outside the EU, for VAT purposes?

So under the general rule, for B2B transactions, if we supply outside the UK,, the place of supply is the country where the customer is based? And so this is outside the scope of VAT?

But, under the special rules, if we supply musicians for a live concert in the UK, even if the customer is based outside the UK, the place of supply is now the UK? And accordingly we have to charge VAT?

Thanks for any advice.

 

[Paul Kelly ICHYB]

Are you VAT registered?

 

[neilsolaris]

Are you VAT registered?

Yes, we are.