Readers’ forum: VAT on services for organising a wedding in Spain

One of my clients is organising a wedding that will take place in Spain. The happy couple live in the UK. My client is based in the UK and registered for VAT.

When I looked at the legislation – VATA 1994 Sch 4A para 14A I decided that my client will not need to register for Spanish VAT because a wedding is not included in the list where the place of supply for B2C organisational services is where the event takes place ie it is not ‘cultural artistic sporting scientific educational entertainment or similar activity’ it is a private gathering between invited guests to celebrate the union of two people. The place of supply therefore defaults to the general B2C rule so UK VAT is charged because that is where my client’s business is based.

However when I...