VAT - Overseas matters

Recently added Tips & Advice

VAT - 21.10.2020

Tax-free shopping to end

No more refunds. At the end of September the government announced the end of the VAT Retail Export Scheme (VAT RES) with effect from 1 January 2021. This means that overseas visitors will no longer be entitled to a VAT refund on items they buy in England, Scotland or Wales which they take home in their luggage. The decision was made after a public consultation which addressed several key questions regarding VAT RES (see The next step ). However, the change doesn’t mean the end of VAT-free sales. ...
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EXPORTS - 27.08.2020

What export evidence do you need to retain?

An overseas customer collected goods from your premises four months ago, which they exported outside the EU. The customer promised to forward proof of shipment but this never arrived. Does this create a VAT problem?
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OVERSEAS VAT - 07.07.2020

VAT on contracts involving three countries

One of our subscribers has a deal to provide management consultancy services to a retailer in Morocco. All work will be done in Morocco, but a separate business based in Spain will assist our subscriber. What are the VAT issues of this arrangement?
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BREXIT - 01.06.2020

Amendments to EU law: four quick fixes

EU law was changed earlier in 2020 to clarify certain issues for trading in goods between member states. What do these changes mean for your business and how long will they last?
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VAT - OVERSEAS SERVICES - 01.05.2020

Is VAT charged on fee for performing abroad?

Q. I am the accountant of an opera singer who is VAT registered in the UK but spends a lot of time performing at concerts abroad. Most of her work is for production companies that are based in the country where she performs, so VAT is not an issue because her customer applies the reverse charge. But she has been asked to sing at the birthday party of a fan in Germany, who is a private individual and not registered for VAT. What is the VAT position with her fee? ...
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OVERSEAS SERVICES - 09.04.2020

Services purchased from abroad: registration needed?

One of our subscribers owns a side company that is not VAT registered because it only makes exempt sales. But is there a hidden VAT trap because it uses the services of an Indian-based business to deal with its in-house computer issues?
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VAT - Overseas matters

Most read Tips & Advice

EXPORTS - 27.08.2020

What export evidence do you need to retain?

An overseas customer collected goods from your premises four months ago, which they exported outside the EU. The customer promised to forward proof of shipment but this never arrived. Does this create a VAT problem?
Read more

VAT - 21.10.2020

Tax-free shopping to end

No more refunds. At the end of September the government announced the end of the VAT Retail Export Scheme (VAT RES) with effect from 1 January 2021. This means that overseas visitors will no longer be entitled to a VAT refund on items they buy in England, Scotland or Wales which they take home in their luggage. The decision was made after a public consultation which addressed several key questions regarding VAT RES (see The next step ). However, the change doesn’t mean the end of VAT-free sales. ...
Read more

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