The charging of VAT is simple where Turner Little are providing a service here in the UK to a UK resident individual or Company; in this case we will charge VAT at the rate applicable at the time.
In other circumstances it becomes more complex. For instance:
In the event that we are in the UK and the place of supply of our service is in another EU country, then we will not charge UK VAT. We will however charge VAT in the country of supply. By way of example if a service is supplied and invoiced by our Cyprus office, then we must charge VAT and account for VAT in Cyprus.
If you are a business registered for VAT in another EU country then we will generally charge VAT at 0%, effectively, you will not be charged VAT.
Where the place of supply of our service is not in the EU we don’t have to charge UK or EU VAT though you may be required to pay an equivalent; for instance, invoicing direct from Belize may include a 12.5% Sales Tax.
If the place of supply is outside the EU and you, the customer are also outside the EU, then UK VAT does not apply.
The rules regarding VAT are very complicated and can be quite confusing. Where you are placing an order through our web site, you will have VAT added to the cost automatically. However, your order will be vetted within 24 hours of being made to ascertain whether or not VAT has been properly charged. If it is found that you should not have been charged VAT, this element will automatically be refunded to you.
If you are in any doubt just ask.