VAT & International Services - An Immersive Workshop

Introduction

This is a complex area of VAT. One of the reasons is that there is not just one rule to follow, there are many. Another is that VAT is a very ‘fact sensitive’ tax, and so there is often a very fine line between needing to apply one VAT rule, or another. It is obviously vital to apply the right one!

This full day immersive course explores all the VAT rules for all international services supplied from the UK to customers in the EU, and the rest of the world (or which take place in the EU) and vice versa.

This in-person workshop session is suitable for UK businesses and their advisers, who need to understand these complex rules with complete confidence, and for advisers outside of the UK that need to be clear about how the VAT international services rules operate from a UK perspective.

This is a highly interactive course with case studies, exercises and learning refreshing points along the way. You will have a whole day opportunity to ask questions of, and gain guidance on specific issues.

What You Will Learn

This course will cover the following:

The Decision-Making Process

• How to get to the correct place of supply rule
• Remembering that many non-EU countries have VAT systems in line with the UK and EU models
• A reminder of the importance of the ‘supply route’, i.e., the VAT implications of ‘outsourcing/subcontracting’

The General Rule

• B2C and B2B supplies, what services fall under these headings, and the precise meaning of these terms
• The importance determining where your client ‘belongs’ for VAT purposes
• Business Establishments and Fixed Establishments - decisions and case law
• Proving business status
• Special rules for ‘Specified Supplies’ (finance and insurance)
• Special rules for certain services supplied B2C to non-UK recipients from 1 January 2021
• UK Invoicing requirements
• UK VAT return completion

The Reverse Charge

• Services affected, and what should not be reversed charged
• Impact
• Reporting requirements
• Tax points

Exceptions to the General Rule

• Services related to land
• Cultural, artistic, sporting, scientific, educational and exhibition services
• Valuation and work on goods
• Short, and long-term hire of means of transport
• Hotels, catering and admissions to events
• VAT registration in the UK other territories
• Simplifications where available B2C and B2B

The Effective Use and Enjoyment Rule

• What is covered and how it works (B2B and B2C)
• Pre Brexit and rules and post Brexit changes

B2C Broadcasting, Telecoms and eServices

• What is covered-defining the terms
• All the rules and implications including the Mini One Stop Shop (MOSS)
• How do we determine where the consumer belongs- the various assumptions

The Tour Operators’ Margin Scheme

• A very brief overview

Recovering Foreign VAT - The System for EU and Non-EU Claimants

• Procedures and time limits
• When not to bother, and things to watch out for
• Big difference between the Member States