Non-UK suppliers of services to UK consumers

Briefly, for any accountants acting for non-UK based clients, a reminder that your overseas-based clients are likely to need a UK VAT registration if they are providing services to consumers in England, Scotland and Wales of a type where the place of supply for VAT is where the customer belongs rather than where the supplier is based.

Such services would include those that are electronically-supplied and a broad range of consultancy services.  Related to that and as a consequence of the UK leaving the EU, from 1 January 2021 it is no longer possible for relevant supplies to be accounted for using the EU’s Mini One Stop Scheme (MOSS) returns and we would recommend checking that your client has, instead, set up a UK VAT registration for any sales that it makes to UK consumers.

It’s important to remember that there is no VAT registration threshold for overseas businesses that make supplies here in the UK.

For any VAT issues get in touch with Centurion VAT – emailus@centurionvat.com or your usual Centurion VAT contact

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