Work undertaken for the international Federation of the Red Cross in Geneva

I am doing some consulting work for the International Federation of the Red Cross in Geneva. Should I include this income when calcuating if I have reached the VAT threshold or not? They are technically neither a charity or a commercial entity.

Hi,
The consultancy work performed for an overseas entity, whether it is business or not, should be outide the scope of UK VAT and would not form part of your turnover for VAT registration purposes. You can see the guidance here:
The place of supply rules for services
B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK
Thank you.





 

you for the guidance, but the linked rules seem to suggest that if the entity is not able to demonstrate business activities that it should be treated as B to C, in which case I understand the place of supply is my location and so would be part of the VAT turnover. Please could you clarify here? This is the text I am looking at: "Where a customer is unable to provide a VAT number, or other evidence to clearly demonstrate business activities, the supply should be treated as a B2C transaction."

Hi,
If you are providing consultancy work to this organisation and it is deemed as a B to C supply then the following guidance would be followed and the supply should be Outside The Scope Of UK VAT:
12. B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK.
Thank you.