If you your company based in UK,
+ you supply bespoke software to a client outside EU (below),
then your company should charge 0% VAT on the invoice.
If your client based in UK, charge VAT as usual.
If your client based in another EU country, charge VAT as usual [unless client can provide proof that it pays VAT in the country of operation; then 0% VAT].
then your company should charge 0% VAT on the invoice.
If your client based in UK, charge VAT as usual.
If your client based in another EU country, charge VAT as usual [unless client can provide proof that it pays VAT in the country of operation; then 0% VAT].
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Countries and territories that are part of the EC fiscal area for VAT
Country code shown in brackets.
Austria (AT)
Belgium (BE)
Bulgaria (BG)
Cyprus (CY)
Czech Republic (CZ)
Denmark (DK), except the Faroe Islands and Greenland
Estonia (EE)
Finland (FI)
France (FR), including Monaco
Germany (DE), except Busingen and the Isle of Heligoland
Greece (EL)
Hungary (HU)
The Republic of Ireland (IE)
Italy (IT), except the communes of Livigno and Campione d’Italia and the Italian waters of Lake Lugano
Latvia (LV)
Lithuania (LT)
Luxembourg (LU)
Malta (MT)
The Netherlands (NL)
Poland (PL)
Portugal (PT), including the Azores and Madeira
Romania (RO)
Slovak Republic (SK)
Slovenia (SI)
Spain (ES), including the Balearic Islands but excluding Ceuta and Melilla
Sweden (SE)
United Kingdom and the Isle of Man (GB)
Countries outside of the EC
Andorra
The Aland Islands
The Canary Islands
The Channel Islands
The overseas departments of France (Guadeloupe, Martinique, Réunion, St. Pierre and Miquelon, and French Guiana)
Gibraltar
Mount Athos
San Marino
The Vatican City
