VAT Threshold for work completed outside UK

Hi, I have a question regarding VAT and working outside of the UK. Previously I was told that when working outside of the UK for a client that is not based in the UK that this would NOT count towards the VAT threshold. Can you confirm the following scenarios where income 'WOULD' or 'WOULD NOT' count towards the VAT threshold? All scenarios are based on a UK based wedding photographer paying tax in the UK.... 1. Photographing a wedding Outside of the UK for a UK based client. 2. Photographing a wedding Outside of the UK for a NON UK based client. Thank you very much!

Place of supply of services (VAT Notice 741A)B2C supplies The general rule for B2C supplies of services is that the place of supply is where the supplier belongs, irrespective of the location of their customer. 6.3 B2B supplies The B2B general rule for supplies of services is that the supply is made where the customer belongs. As you are attending a wedding, this would suggest your customer is a consumer (B2C) and not a business customer (B2B), therefore the B2C rules (6.2) would apply, place of supply of your services is where you are based, all subject to VAT. Another example here in HMRC's internal manuals - VATPOSS06400 - General rule: Supplies to non-business customers (B2C)

Hi,
If you are providing a service of photography for a UK customer then VAT will apply regardless of where the wedding takes place and so these supplies will count towards your taxable turnover.
If you provide the service to an overseas customer then this will be Outside The Scope of VAT regardless of where the wedding takes place and these will not count towards your taxable turnover.
Please see below:
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.

Hi, thanks for the reply. Could you please just confirm based on that second point that for example we had a USA based client getting married in the UK would that be out of the scope for VAT due to their country base? Thanks

Good morning We are UK based company we starts to buy meats in EU ( Poland ) and sell in EU ( Germany ) now the suppliers in Poland telling us they must added 5% on the invoice because the product will be delivered in Germany but still invoice go to our company in UK

Hi.   If you are buying and selling goods in the EU then this will be Outside Of The Scope Of UK VAT as the goods do not enter the UK. The applicable VAT rate for the goods will be charged in the country where the supply of goods is deemed to be made. Also if you are selling goods within the EU then there could be a requirement to register for VAT in the member state where your supply is taking place . Thank you .

Too understand you correctly the supplier in Poland should not added any taxes on the invoice right no matter in the meat will be unloaded in Germany and invoiced to the Germany as well ?

Hi HQF,
We can not really comment on any VAT which may be included in a supply of goods which takes place outside the UK.
However if the Polish company supply you with these goods in the EU then they are making a taxable supply there and the liability of the VAT charges will depend on the VAT rules for that coluntry.
Thank you. 

 

Hi,
If you are providing a photography service for a USA based client then the supply should be Outside The Scope Of  VAT.
Please see below:
B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK
Thank you.