VAT on business coaching services provided to the EU?

[MaxB]

Hi there

My company is UK VAT registered and has started providing business coaching services to an EU company that is VAT registered in NL. The coaching is provided via Zoom with me in the UK and them in NL.

I've searched Google and UKBF to find out whether or not I should charge this company VAT but the answer is still not clear to me.

Can anyone throw some light on this please?

Many thanks

Max

 

[Scalloway]

Have you read these?

https://www.gov.uk/government/publi...e-uk-and-eu-member-states-from-1-january-2021

https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a#sec13

 

[MaxB]

Have you read these?

https://www.gov.uk/government/publi...e-uk-and-eu-member-states-from-1-january-2021

https://www.gov.uk/guidance/vat-place-of-supply-of-services-notice-741a#sec13

Many thanks. Yes, I’ve read those (and about a dozen others’. It’s still not clear to me. How do you interpret it?

thanks

Max

 

[JEREMY HAWKE]

Some people on here will know but you could ask a business coach

 

[Deleted member 335660]

Well my accountant here in Spain told me we should not pay VAT on non EU imports and that we would pay Spanish VAT.

The Dutch company will want an invoice so I think you should provide one excluding VAT and then they will deal with it at their end.

 

[MaxB]

Some people on here will know but you could ask a business coach

 

[MaxB]

Well my accountant here in Spain told me we should not pay VAT on non EU imports and that we would pay Spanish VAT.

The Dutch company will want an invoice so I think you should provide one excluding VAT and then they will deal with it at their end.

Fantastic, that makes sense - many thanks Trevor

 

[Newchodge]

Does it not all depend on the place of delivery? If you delivered the service in the UK, you charge VAT?

 

[Newchodge]

Fantastic, that makes sense - many thanks Trevor

Do you mean it says what you want to hear? Trevor is talking about goods. You are delivering a service.

 

[MaxB]

Do you mean it says what you want to hear? Trevor is talking about goods. You are delivering a service.

It's complicated isn't it? No one seems to sure. Delivery was too Holland so I'd call that the place of delivery.

 

[Newchodge]

Where is @lesvatadvice when you need him?

 

[MaxB]

Where is @lesvatadvice when you need him?

I think this link is pretty clear - fingers crossed!

The general rule is that the place of supply for B2B services is the place where the customer is situated. For supplies to businesses outside the UK, the place of supply is outside the UK, therefore there is no UK VAT chargeable. As a result, a UK business supplying services to an EU business are not required to charge VAT. This is no change from the situation pre-Brexit.