VAT Blog
Latest news, thoughts and articles from the world of VAT.
Can the triangulation simplified procedure apply re installed goods?
Q: Hi If we (in the UK) contract to supply and install goods in another EC state as an intermediate supplier, then contract with a supplier in a 3rd EC state to carry out the supply and installation, can we use the triangular simplified procedure, or do we as the...
VAT Help – Client is outside of the UK but delivery of service is the UK
Q: Hi All, I would be eternally grateful if someone can help me with what is probably a simple question but after trying to digest PN 741 I am stuck on something. Please find some background on my company; - We are a new company supplying news to financial...
VAT and disbursements
Q: Hi all, I am a non vat registered sole trader providing vat registered Solicitors with a service. Basically I cost their files to ascertain the value of the work that they have done. My fee can be reclaimed by the Solicitor from the party who is to pay their fees....
VAT on Adult membership subscriptions?
Q: Hi All, I have read hrmc website, but nothing on this I run an adult website, and when a user pays to signup, he gets access to members area where he downloads all videos etc People from usa, uk signup, aswell as all over europe. Will I have to pay vat on this? A:...
VAT charge to end customers
Q: Hi Everyone. I currently sell things on the internet as a small money making plan alongside my full time job. I am looking to sign up to major suppliers and to do so it is required I am VAT registered to purchase wholesale products from these companies. On their...
VAT liability of consultancy services
Q: I provide a consultancy services through a company in UAE to an agency located in UK. The company located in UAE will issue an invoice to the agency in UK. The company in UAE has a certificate number, the VAT does not exist. When the invoice is issues from the UAE...
Intercompany Trading
Q: Hi, please help! I recently attended a HMRC VAT event but I need clarification on Intercompany Trading. Here is my situation. Our company receives a purchase invoice for the amount of £100 + VAT = £117.50. This invoice actually relates to another part of the...
VAT and burger wagons
Q: I have read the definitions of the premises that would require VAT to be collected on hot food sold for immediate consumption e.g. burgers, hotdogs and noodles etc. Looking at this list, it wouldn't seem to include mobile premises but seems to be aimed at "fixed"...
So when is an advert not an advert?
So when is an advert not an advert? VAT and online introductory services. A recent technical development is that HMRC has accepted the decision of the Court of Appeal in Insurancewide/Trader Media Group that certain “clickthru” insurance introductory services are...
I want to sell machinery from Germany
Q: Hello I want to sell machinery from Germany to non VAT registered customers in the UK. The machinery will have been subject to German VAT (USt I think) at 19% So to my way of thinking the customer will not have to pay VAT when it arrives in the UK. Am I correct?...
The 20% VAT rate and small businesses
Small businesses getting it in the neck! The news about the increase of the standard rate of VAT is a real worry for many small business owners and based on the feedback I’ve had here on www.vatexchange.co.uk and from accountants, it really could be the last straw for...
Splitting operation – voluntarily vat registered
Q: I am voluntarily vat registered - substantially below vat threshold. I trade with general public and B2B alike. HMGov has just taken some of my income away by abolishing Home Information Packs - so income set to drop even further! Remaining activity is energy...
EC VAT help needed
Q: Hello, We have a UK startup Ltd, developing computer software and we are not registered for VAT. Our first customer is from an EC member country (they have a valid EC VAT number). Looks like we'll not reach the 70k threshold needed for VAT registration in the near...
Additional REsources
A Few Other Resources We’ve Created for Our Customers
VAT, converting pubs and other commercial property
There are certain VAT issues that are unique to public houses and other commercial properties that either contain existing self-contained domestic accommodation; or properties that don't have existing self-contained properties but have been used as dwellings. This...
Serviced accommodation podcast
If you're considering serviced accommodation as a business activity, you may find this podcast helpful http://tinyurl.com/ydg3fmlt It's about some of the most important VAT issues relating to serviced accommodation and particularly the income side of things,...
VAT and pub conversions and other DIY building projects
VAT and pub conversions is a bit of a big subject. But in this blog, I'm going to discuss when a pub conversion, or a conversion of any commercial property, qualifies for a DIY claim refund. This blog isn't about technical stuff such as the reduced rate on...