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Purchases of services from abroad

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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.

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.

If the place of supply is deemed to be the UK, reverse charge VAT is due. If it is outside the UK, it is outside the scope of VAT. Please refer to the following for further details:

Services subject to reverse charge UK VAT

Services subject to reverse charge UK VAT (if on cash accounting)

Services outside scope of UK VAT

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