VAT and International Services

Speaker:  Gwen Ryder  |  CPD Hours: 6.0

Price £575 plus VAT

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OBJECTIVES

Not all services are the same. There are different place of supply rules for different services. Sometimes this means that a UK supplier should not charge VAT. Sometimes it means that the supplier must register for VAT in another country. We also know that the line between one type of service and another is very fine, and that different VAT implications follow accordingly. This course explores all the VAT rules for all international services supplied from the UK to customers anywhere in the world, and the impact of importing services from outside the UK, to give the delegate a sound grasp of all aspects. As UK legislation is driven by EU legislation, any changes caused by Brexit will be incorporated live when the course is run. A good knowledge of the basic rules of VAT is assumed.

CONTENT

The General Rule

  • For B2C and B2B supplies and the precise meaning of these terms
  • The importance determining where your client “belongs”
  • Business Establishments and Fixed Establishments-decisions and case law.
  • Proving business status

Exceptions to the General Rule and simplifications available

  • Services related to land
  • Cultural, artistic, sporting, scientific, educational and exhibition services (B2C)
  • Valuation and work on goods (B2C)
  • Short term hire of means of transport
  • Hotels, catering and admissions to events
  • VAT registration and simplifications in other Member States

The Impact of the Reverse Charge

  • Services affected
  • Reporting requirements
  • Tax points

The Tour Operators Margin Scheme (TOMS)

The Effective Use and Enjoyment Rules

  • What is covered
  • Place of supply for B2C services from 1 January 2015 and the Mini One Stop Shop (MOSS)

Recovering Foreign VAT – the system for EU and non EU claimants

Future Changes

WHO SHOULD ATTEND

It is intended for anyone responsible for the VAT affairs of an organisation which supplies or receives services to or from customers outside the UK, or which does work abroad, and their advisers.

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