VAT and International Sales
Dear Travel Mole Community, I was hoping someone may be able to help me clear up a few points. If you are in the UK and the place of supply is in another EU country, you can zero rate the supply if the customer is a business. However, you must charge and account for UK VAT if the customer is not a business, and you may need to register for VAT in the country of supply. If the place of supply is not in the EU, then your supply of services is outside the scope of VAT. You don’t have to charge VAT or include the sale on your VAT return. This all makes sense – but what happens when UK traveller goes to one of our hotels/villas in the EU? I guess we charge them VAT, but we do not deduct the VAT from the payment after comission due to the hotel? Also is the VAT removed from the amount paid to the hotel treated as an input or output? I hope that makes sense and someone may be able to shed some light on this for me! Best regards, Ben
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