B2B services
Customer status and place of supply for services to overseas businesses.
Cross-border VAT depends on whether a transaction involves goods or services, where the customer belongs, whether the customer is a business and where goods physically move. UK VAT cannot be decided simply from the customer's billing address.
We map the transaction flow first: supplier, customer, goods or service, location and contractual chain. The VAT analysis then follows that map.
Countries, customer type and goods or services are useful at enquiry stage.
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The answer starts with the nature and place of the supply rather than whether the invoice is sent overseas.
Goods and services use different place-of-supply rules. Customer status, physical movement and contractual arrangements can change whether UK VAT is charged or another VAT mechanism applies.
The analysis follows the transaction chain, including the parties, place of supply and movement of goods where relevant.
Customer status and place of supply for services to overseas businesses.
Consumer location and special service rules where relevant.
Zero-rating conditions and evidence for exported goods.
Import VAT, customs data and postponed accounting where relevant.
UK reverse-charge treatment on qualifying overseas services.
Identification of transactions that may require overseas VAT input.
Supplier, customer and intermediary roles are identified.
Goods or services and customer status are established.
UK and relevant overseas VAT rules are considered.
Invoices and export or import evidence are aligned to the treatment.
The general place-of-supply rules differ between goods and services, and both contain important exceptions.
A UK VAT result does not necessarily answer the customer's or supplier's obligations in another country. Local-country registration or compliance may require local specialist input.
Official rules for UK VAT on international services.
VAT Notice 741A ↗Official VAT treatment and evidence for exported goods.
VAT Notice 703 ↗It depends on what you supply, whether the customer is a business and the applicable place-of-supply rule.
Qualifying exports can be zero-rated, but the conditions and evidence must be satisfied.
In relevant transactions the customer accounts for VAT rather than the overseas supplier charging UK VAT.
Potentially, where the business is entitled to recover the VAT and holds the appropriate evidence.
No. Great Britain and Northern Ireland can also have different VAT treatments in some goods transactions, so the current route must be checked.
Yes. UK VAT advice can identify that risk, although local-country registration and compliance may require local specialist input.