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Going overseas
KEY POINTS
- The VAT rules for a business supplying services to overseas customers were changed on 1 January 2010.
- The main rule for a B2B service is that the place of supply is the customer’s country.
- Travel and subsistence costs form part of the service provided to the customer.
- For B2C cases the place of supply is where the supplier is based.
It is eight years since the VAT rules were radically changed at EU level for a business supplying services to overseas customers. From 1 January 2010 it is all about where the customer is based for most business-to-business (B2B) supplies of services and where the supplier is based for most business-to-customer (B2C) transaction. However despite the eight-year interval I find that advisers are sometimes too keen to tell...
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