Header Bar
Welcome to UKtaxadvisors.com - We are regulated by The Chartered Institute of Taxation. Get your Accounts and Tax Return completed by qualified accountant from just £120!

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?

Comments (1)

  • Avatar

    admin

    |

    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.”

    Reply

Leave a comment

 

Contact US

Please email us on info@uktaxadvisors.com

We are a team of tax advisers and accountants. Our role is to provide well thought through tax consultations and tax advice where applicable to you. We also provide a wide range of accounting and financial advice services.

Simply email us your requirements on info@uktaxadvisors.com or using the contact us page HERE and your request is addressed in a matter of minutes. .

Present your request in your own way– quick & easy. Make a short and clear, yet very informative request and this will be forwarded to the right department. An accountant or financial advisor or tax advisor will contact you to start a discussion to provide you a solution.

If you have any documents for Posting - please send us to our main office:

UKtaxadvisors.com
829 Birmingham New Road
Dudley
DY4 8AS
UK

If you have any queries or additional questions / comments please email us on info@uktaxadvisors.com

Contact Us UK Tax Advisors
Get your Accounts and Tax Return completed by qualified accountant from just £120!
Left hand side

Select    

captcha

Enter the Code above