Reg or non-reg?

My client carries out engineering and consultancy services on a worldwide basis including within the European Union.

On services provided to EU VAT-registered businesses I assume that the reverse charge mechanism applies and no VAT is charged on the invoice provided that a valid EU VAT number is received from the EU client.

Can readers please advise me whether my client should be VAT registered in any of these EU countries (on which the reverse charge mechanism applies) if the total turnover reaches the registration threshold of the EU country in which the services are provided?

Please note that most of the work is carried out for a period of less than six months so no permanent establishment is created.

Readers’ help would be very much appreciated here.

Query 17 835 – MD

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