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Flat VAT

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24 November 2009
Issue: 4233 / Categories: Forum & Feedback , VAT
A company provides the services of its director to clients in the UK and EU countries, these services being performed both here and abroad. How can the VAT flate rate scheme be used here?

My client is a style and image management director who operates through a company. His usual engagements involve managing photo shoots or filming for magazine or TV channels in the UK or other EU countries. He subcontracts all the styling hairdressing filming and photo shooting activities to freelancers.

The company is VAT registered and operates the flat rate scheme (FRS).

What would the FRS position be for a photo shoot in the UK for an overseas client or in another EU country for UK client?

The company recently got a contract for PR activities for a French-based magazine. The work is in the UK but relates to the middle-east market only. Am I right to think that these activities are subject to UK VAT as the services are provided from the UK to an EU-based client?

The company also receives royalties from other EU countries in respect...

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