VAT for Service Providers
VAT for providers of cross border services, focusing on whether or not VAT should be charged, and evidence required.
Overview of the EU VAT framework
The EU (UK) system of VAT
Input VAT recovery
Recharges and disbursements
Grey areas and VAT 'risks'
Services Supplied to a Customer Overseas
The nature of the service- does one of the general rules apply?
The general rules
Business to Business (B2B)
Supplier due diligence
Organisations that may not have business activity
Where is your customer established?
What if the customer is a multi-national?
Further provisions for 'use and enjoyment' services
Supplies by, via or to an agent, intermediary or reseller
Reporting obligations- the EC Sales List
Business to (non-business) Consumer (B2C)
Where is your non-business customer resident?
The Brexit effect
Services where the general rules may not apply
Services directly relating to land
The hire of movable goods
Restaurant and catering services
Entry to an event, fair or exhibition
Services involving a 'performance'
The Acquisition of Services from Overseas
Recap of the place of supply of services rules
Accounting for VAT on supplies deemed to take place in the UK
The reverse charge mechanism
Restrictions on input VAT recovery
The reverse charge and Making Tax Digital
VAT (and other indirect taxes) paid in other countries
The 8th Directive reclaim
Services relating to land vs services that rely on land
Recap and Q&A