VAT Threshold and providing services for overseas businesses

HMRC dialog box fallout Hi, I am a UK based, video content creator for YouTube (sole trader). Currently under the VAT threshold. As part of my income, I sell sponsorship opportunities within my content to businesses, where I promote their offerings, and encourage viewers to purchase from the business’ website directly. The largest client I provide sponsorship services for is a German company, who sell consumables across Europe, direct to consumer. I invoice the company in Germany and in Euro currency. As their business is outside of the UK, would this be outside of the scope VAT for my total VAT threshold? Thank you

Hi.
Sales via an online marketplace may count towards a taxable turnover.
If you require advice on a particular scenario for your business, please post a question providing us with full details of the supply including where the
business is located and where the goods are located when supplied and where they are moving to.
Thank you.

Hi.
Please refer to notice 741a section 6 regarding place of supply rules for services. 6. The place of supply rules for services
If you determine that the place of supply is a country outside of the UK then this would be outside the scope of UK VAT.
You may need to check with the country you are supplying to, to see if this makes you liable to register in that country.
For the UK VAT registration threshold you would need to look at supplies where the place of supply is here in the UK.
Please refer to the guidance here for what should be included when calculating your UK taxable turnover Register for VAT
Thank you.

Hi there I know many people asked similar questions, but specifically, if I'm providing interior design services to clients outside of the EU, do I need to charge VAT? The place of supply seemed to be contradicting with my establishment rules, but that's why I'm here if someone could clarify this that'd be great. I'm planning to supply this service for both individual and business clients too. Thank you

 

Hi. If you are providing interior design services then the Place of Supply would normally be where the land/property is located. However please see section 7.3 as some design services may not be deemed as directly relating to a specific property; Place of supply of services (VAT Notice 741A)  . If the service is directly relating to a property in the UK then it will not matter where the business customer/private customer belongs. If the service isn't directly related to a property in the UK then the location of the business customer/private customer will matter and the section below will apply: 6 Place of supply of services (VAT Notice 741A)  . Thank you .

Hi. I have been asked by a UK consultancy firm to provide services to a client based outside the UK. I will be based outside the UK, at the client's HQ, for the duration of the contract. My contract will be with the UK company (I'm a subcontractor) who I will invoice, and they will then invoice the client. Do I charge VAT on my invoice?

Hi,
Please refer to VAT Notice 741A section 3.1 and 6 below. Your supply is to the UK business so you will invoice the UK business charging UK VAT.
Place of supply of services (VAT Notice 741A)
Thank you.

Thanks for the response, would I also charge VAT on my expense claims, e.g. accommodation and meals outside the UK?

Hi I am a ltd company which provides software updates i.e sat nav or Car tuning services which is all done via laptop. I sell this service to non EU customers? My question is how do i charge VAT in the normal Uk VAT rules of this supply zero rates for VAT purposes. any help will be appreciated. Thank you

Hi,
If you are supplying these services to companies based overseas then they would normally be Outside The Scope of VAT as they would be treated as General Rule services for Place of supply purposes.
Please see below:
The place of supply rules for services
Thank you.

Hi, what is the rule for B2C customer not in the EU ? Also the digital service that I provide is to do with vehicle software updates i.e sat nav this is not something that is listed on the HMRC manual for digital services, so its hard to determine what rules i should be following. Thank you

Hi,
This is likely to be seen as a digital service so would follow the rules for digital services. You can see the guidance here:
VAT rules for supplies of digital services to consumers
Thank you.

Hi D.Brennan,
Your expenses would follow the same rate of VAT as the supply so VAT would be charged.
Thank you. 

 

Hi, I am working for a company based/registered in Republic of Ireland. We are planning on organising a conference in the UK, which will be sponsored by US companies. The sponsorship fees will be in excess of the VAT registration threshold, however this is a once off event so we don't intend for that revenue to reoccur. Should we register and charge VAT on the sponsorship fees? Thank you