Reply To: Charging VAT for services provided in Brazil for Swiss company?

Forum Categories GENERAL VAT DISCUSSIONS Charging VAT for services provided in Brazil for Swiss company? Reply To: Charging VAT for services provided in Brazil for Swiss company?

#55945
VAT-adviser
Member

I guess your services are for customers who are in business. 

Place of business for services is where the buyer of the services is located.

So if you are providing services to a UK based customer, and details recorded in box 1 and box 6.

If you are supplying services to a customer in a member state of the EU, that supply is subject to the VAT rules of that member state and not those of any other country  and such supplies are said to be ‘outside the scope’ of UK VAT and no VAT charged. You however complete Box 8 and EC Sales list. When to complete box 8 of your VAT Return, HMRC will automatically send you an EC Sales List to complete.

If the place of supply of your service is not in the EU, then your supply of services is outside the scope of VAT. You don’t charge VAT or include the sale on your VAT Return.