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  • VAT on services sold to business customers outside UK

    Hi, We are a tour operator selling wholesale B2B package tours to customers based outside UK (EU and outside EU). These packages include bought in services such as hotel rooms, restaurants, flights, transfers by coach or taxi, train tickets, entries to museums, entries to distilleries, hire of golf clubs etc. My question is, when do we charge 0% VAT to customers and when do we charge 20%? According to Place of supply of services (VAT Notice 741A) point 9.2 B2B supplies of admission to an event: The only B2B service taxable where performed is the admission to an event. All other B2B services are determined under the general B2B rule. Does that mean that admission tickets to museums should be invoiced at 20%, with the rest being 0%? Is this the only exception or are there any other services that should be charged at 20% ? I would really appreciate your help on this. Thank you, Daiva