VAT - Overseas matters

Recently added Tips & Advice

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 GOODS - 09.04.2020

VAT on goods that never come to the UK?

Q. Our business purchased some goods in Turkey from a Turkish supplier. Before the goods left the country, we sold them to a UK business in Manchester that has a warehouse in Turkey. Should we charge VAT on our sales invoice to the UK business as a domestic supply? A. There are no UK VAT issues here because the goods never arrive in or leave the UK. The fact that you are invoicing a UK business for the sale is irrelevant. It is all about the movement of the goods. The sale is outside the scope of UK VAT but it is still recorded in Box 6 (outputs) of your relevant VAT return. ...
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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 CASES - 09.04.2020

Export evidence not sufficient for zero-rating

The case. A&S Import and Export Trading Co Ltd (AS) exported luxury goods to “middle-class purchasers in China,” such as cosmetics, skincare products and branded bags. The customers were keen to buy these items from the UK because there were a lot of counterfeit goods on the market in China. ...
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VAT - Overseas matters

Most read Tips & Advice

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?
Read more

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?
Read more

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