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Purchases of services from abroad

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If you purchase a service from an overseas supplier, you need to determine where the place of supply is to know whether or not it is outside the scope of UK VAT, regardless of where the supplier is located.

Place of supply is UK: Reverse charge VAT is due

Place of supply is outside UK: Outside scope of UK VAT

The information in this section is for guidance only and should not be taken as definitive VAT advice, since individual circumstances may vary. To determine the place of supply, please refer to HMRC VAT Notice 741a.

Please note that reverse charge VAT referred to in this topic is not the same as Domestic reverse charge VAT for construction services.