Hi I have a question on how to handle VAT, hopefully someone here can help. My business is registered in Sweden and is VAT registered, however most of my customers are UK companies. Most of these are VAT registered, so when I have been invoicing them I have been neutralising the 25% VAT (Swedish MOMS) and the UK clients account for it on their side. However, I have had one or two smaller UK ltd companies who are not VAT registered come to me recently and I have been passing on the 25% Most recently a UK company that is exempt from VAT (health care sector) has come on board with me, I have asked my accountant here in Sweden and this is the point I need help with. Here is her email to me... "" The main rule when selling a service to a EU country, is that VAT should not be added to the invoice if a) the customer is a “taxable person” and b) the service is provided in the country in which the customer resides Otherwise, if you for instance make a sale to a private person or the service is provided in Sweden, VAT should be added to the invoice. The thing is, you can be a taxable person, without being VAT-registered! In my opinion the health care company should be considered being a taxable person. If we can prove they are taxable persons, you don’t have to add VAT to the invoices. In this case we need to contact the UK equivalence to Skatteverket, to get some kind of paper stating they are taxable persons. We then send this to the Skatteverket and we also need to make a note in the momsdeklaration, as the periodiska sammanställningen will differ from the amount reported in the momsdeklaration. In the meantime, you need to add VAT when you invoice the new customer. "" So the main question is, what document should I be asking for either from the customer or the UK tax authorities? Would a certificate of company incorporation be what I need? Any pointers on what I need to do for customers in the UK who are clearly businesses and treated as taxable persons who are not VAT reg'd? Thanks so much to anyone who has got this far in my post here!