Neil Townsend

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."

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.