VAT & Switzerland

[VEX]

OK, a quick bit of advice on some invoicing I need to do. I think I am right in my assumption, but it is always worth checking when HMRC is involved.

Last month I supplied some hardware and installers to a client in Switzerland and now I need to invoice them.

Invoice will cover the following, all works carried out on a private property in Switzerland and invoiced to the same address.

Flights to and from Geneva
Hardware supplied for the work to be carried out
Labour to fit the hardware supplied.

I think I can invoice all of this at 0% VAT.

Am I right?

V.

[HenryJM]

Are you registered for vat 'normally' or on the flat rate scheme? If 'normal' (no doubt there's a better name) then it is zero rated, if you are flat rate then you would charge vat.

ETA obviously it does still need to be on your vat return.

Edited by HenryJM on Saturday 5th July 16:57

[VEX]

Thanks, I am on the 'normal' scheme.

V.

[Eric Mc]

Switzerland is not in the EU so work carried out for a Swiss client would normally be "Outside the scope" of VAT.

However, if you were VAT registered under the Flat Rate Scheme, even though you would not be charging VAT to your Swiss client, you would have to calculate and pay Flat Rate VAT to HMRC at whatever Flat Rate percentage you use (one of the complications and disadvantages of the Flat Rate Scheme).

[VEX]

Thanks Eric.

I am NOT on the flat rate scheme, but after a quick google (I know, foolish) I read something about a reciprocal vat arrangement.

V.