evildrome

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  • in reply to: Working in Germany, buying in the UK #830
    evildrome
    Member

    Hi Marie,

    Thanks for your very informative answer.

    To confirm your points:

    1) Is the service taxable?

    2) Is it outside the scope of UK VAT?

    In Answer:

    1) I’ve been supplying the same service in the UK for over 20 years and I’ve always paid VAT so yes, its a taxable service.

    2) Re: HMRC VAT notice 741A: Point 2.1

    ■where the place of supply of services is in a Member State of the European Community (EC), that supply is subject to the VAT rules of that Member State and not those of any other country. If the Member State is not the UK, such supplies are said to be ‘outside the scope’ of UK VAT

    I’m working in Germany which is an EC Member State so I am ‘outside the scope’ of UK VAT.

    So, that’s cleared that up. Thanks very much!

    Wilson.

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