Frs vat. Clients based in Germany Austia USA and Spain.

Options
lor
lor Registered Posts: 68 Epic contributor 🐘
in General accounting discussion
I have a UK based client who is on frs vat. He is a language interpreter. He invoices in Euros to the above countries. His client are based in the above countries not uk. Does he need to account for turnover from the invoices and pay percentage of frs vat to hmrc. Does he have to charge them vat at all? Thank you.

Comments

  • MarieNoelle
    MarieNoelle Registered, Moderator Posts: 1,368
    edited June 2015
    Options
    Hi lor,
    Couple of questions
    1. Who are the clients? Individuals or businesses?
    2. What type of translation is it? Translation performed from your client's desk or translation performed at conferences or meetings?
  • stevo5678
    stevo5678 Registered Posts: 325
    Options
    It's usually the customers address that counts so if they are in the EU then there's no VAT as long as they provide a vat no and outside the EU no vat regardless (general rule).
  • MarieNoelle
    MarieNoelle Registered, Moderator Posts: 1,368
    Options
    The reason I asked the above questions is because there are different rules for B2B and B2C on services and different rules again for services supplied where "performed".
    VAT notice 741A specifically mentions "services of an oral interpreter at an event, such as a meeting" where B2B' s place of supply is where the customer belongs and B2C's place of supply is where the activity physically takes place.
  • stevo5678
    stevo5678 Registered Posts: 325
    edited June 2015
    Options
    My comment is based on B2B (with a vat no supplied) as B2C within Europe tends to be vatable and outside of Europe non-vatable. That's just the general rule and then you need to see if your case is an exception.

Categories

Privacy Policy