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Readers’ forum: Three-country VAT problem with work on chimney

02 May 2023
Issue: 4886 / Categories: Forum & Feedback , VAT
Commercial chimneys

One of my UK clients provides structural surveying services in connection with commercial chimneys. The company has just agreed a contract with an associated company based in Spain to provide services linked to a chimney in Ireland. The Spanish client will invoice the chimney owner which is a manufacturing business in Dublin. The Spanish client has no premises or VAT number in Ireland only in Madrid.

I am confused about the VAT procedures here: my initial advice to the client was that he would not charge UK VAT and the associated company in Spain would do the reverse charge on its Spanish VAT return based on the Spanish rate of VAT. However I am not sure especially since Brexit has taken the UK out of the EU loop in three-party deals.

Can readers advise on the VAT outcomes here please?

Query 20 122 –...

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