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Posted Mon, 06 Nov 2023 14:31:51 GMT by
Hi, I am a British citizen but currently non-UK resident for tax purposes as I'm living and working in Sweden. I am setting us as a sole trader in Sweden selling consultancy services to businesses based in England. I am unsure as to how I should charge and report VAT in my UK based invoices. I had assumed that I would need to charge VAT at the Swedish rate (25%) and pay it to the Swedish tax authorities as part of an annual VAT return but I now understand that isn't the case. Any help much appreciated. Many thanks

[Display name amended - Admin]
Posted Wed, 08 Nov 2023 09:17:52 GMT by HMRC Admin 21 Response
Hi holly_198
If you are supplying consultancy services from overseas to businesses in the UK then these would be accounted for by the business customer under the reverse charge procedure.
Please see the guidance below:
5. Reverse charge
However the important aspect to confirm is where you 'belong' for VAT purposes.
If you 'belong in the UK' then you will be making a UK supply and this will be taxable in the UK.
Please see the guidance below to determine this:
9. Non-established-taxable-persons (NETPs) — basic information
Thank you.
Posted Fri, 20 Dec 2024 11:20:49 GMT by Emilio H
On a similar thread. We are a Swedish based company (Swedish registered and Swedish VAT registered) providing design services to clients in the UK. The design is Lighting design for buildings. Do we include VAT on invoices to UK clients for projects being constructed in the UK? We undertake all of the design work remotely from Sweden.
Posted Tue, 07 Jan 2025 09:23:56 GMT by HMRC Admin 19 Response
Hi,
If you provide these services and the services are deemed to be relating to specific land then if the UK client is not VAT registered then there will be a requirement to register for VAT in the UK and charge VAT on these supplies.
If the UK company is registered for VAT and belongs in the UK then the VAT should be accounted for under the reverse charge by the UK company and there will be no requirement for you to register for VAT in the UK.
If the supply is not specifically land related then it will come under the general rule of services and should be accounted for by the UK business under the reverse charge procedure. You can see the guidance here:
Reverse charge
Land related services
Non-established taxable persons — basic information
Thank you.

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