Tax Tip Week 15 - VAT On Cross Border Transactions
For Professional Contractors and Freelancers who supply their services outside the UK; VAT is charged differently according to the type of services supplied and whether the country of supply is made to an EU country or a country outside of the EU.
Another factor of where the VAT is accounted for depends on if the consumer is a business or a person.
For full details please see our guidance on VAT on the supply of Cross-Border Services