Do I need to charge UK VAT on customers outside the EU?

Question

I do consultancy for 2 clients in Egypt and India. Does my invoices need to include UK VAT?

Answer

Please go to VAT: how to work out your place of supply of services – on https://www.gov.uk

Answer

Hi,

You should only need to charge VAT (where applicable) to clients who are based in the EC, if outside then you will not need to charge VAT.

Thanks
Jamie
Jamie@hillshipping.com

Answer

Dear Norman

VAT is a tax levied on goods and services consumed in the EC. When goods are exported they are ‘consumed’ outside the EC and to impose VAT on such goods would be contrary to the purpose of the tax. Therefore, the supply of exported goods is zero-rated provided certain conditions are met.

Further information can be found in VAT Notice 703: export of goods from the UK

HM Revenue & Customs
Customs International Trade & Excise
www.hmrc.gov.uk/contactus

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