| VAT setup |
1. UK supply to UK charge vat
All UK business who supply to UK customers must charge VAT (if they are vat registered supplier is vat registered).
2. UK supply to EU VAT registered business - do not charge vat
If a UK business supplies an EU business who is vat registered then the customer must account for any vat due in their member state.
Example:
A UK business supplies a service to a VAT registered business in Germany. The place of taxation is Germany and the customer will account for any VAT due. The UK supplier should not charge UK VAT.
3. UK supply to EU NON-VAT registered business - charge vat
If a business supplies an EU business or individual who is not vat registered then the UK business must charge vat as normal.
Example:
A UK business supplies a service to a charity in France. This is subject to UK VAT at the standard rate.
Exceptions
These countries are not in the EU for VAT purposes, therefore do not charge VAT: Gibraltar, Channel Islands, the Canary Islands, Ceuta, Melilla, Antilles, Martinique, French Guiana, Guadeloupe, Reunion, St Pierre and Miquelon. Full list of Included and Excluded Countries for VAT
4. UK supply to outside EU no vat
Supplies to business, non-business or private customers located outside the EC:
The place of taxation is your customer’s country. VAT is not due (although local taxes in the non-EC country may apply) except where they are to another business and are used and enjoyed in the UK
Example:
A UK business sells a service to a private consumer in Australia. The place of supply is Australia and is outside the scope of UK VAT. The UK supplier should not charge UK VAT.
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If you would like to request your invoices to be VAT Zero-Rated then please provide your VAT number and we will set this up.
International clients can pay their invoices by Credit Card. To pay by Credit Card instead of Direct Debit please notify us and we will update your account
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