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How to prove an overseas customer is a business customer for VAT purposes?

I understand that for B2B Suppy of Services the place of supply is in the country in which the recipient belongs if the trader is a “relevant business person”. What constiute relevent busienss person and what paperwork im i required to have? How do i prove the trader is a business customer for VAT purposes?

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    Under Art 9 of Council Directive 2006/112/EC there is no registration requirement in order for the trader to be regarded as a taxable person and consequently businesses which are not registered can be regarded as a “relevant business person” for these purposes.

    If your customer is in the wider EU, then HMRC recommend that you do this by checking that they are registered for VAT in their own country, by collecting their VAT number and checking that this is a valid VAT number for your customer’s country. Once you’ve collected the VAT number you can check its validity at http://ec.europa.eu/taxation_customs/vies/vieshome.do?selectedLanguage=EN

    If your customer is not registered for VAT, or is based outside the EU, then HMRC say:

    “If a customer claims to be in business but not to be VAT registered then alternative evidence should be obtained to support the claim. This can be in the form of other reasonable commercial evidence or records that should normally be available. Examples include contracts, business letterheads, a commercial website address, publicity material, certificates from fiscal authorities. A digital certificate from a reputable organisation can also be used for this purpose.”


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