Question asked:

0
0

Alan, I have a partnership client that is a band consisting of four members. Currently they are not registered for VAT but this is likely to change in the future, possibly sooner rather than later. My question relates to their obligations to account for VAT on performances in the EU and US. Q1. Is it correct to assume Zero rating in respect of performances outside the EU? Q2. In relation to EU performances: A) On the assumption they do NOT act as promoters for themselves, is it correct that reverse charge VAT should apply on the basis of a B2B situation (Business customer being the promoter/venue) B) Where they DO act as promoters for themselves, are they then liable to register and account for VAT in the EU country where they have performed the event, or will reverse charge VAT apply in relation to a B2B supply. C) In the unlikely situation that they would be supplying their services in a B2C context, are they obliged to register and account for VAT in the country of performance? D) Finally, if they sell goods(CD’s/merchandise) in the EU countries while touring, will this trigger an automatic requirement to register for VAT in that country on the basis of them being a non-established foreign trader selling goods with nil threshold for registration. Many thanks Paul

Marked as spam
Posted by (Questions: 5, Answers: 28)
Asked on 18 February 2020 9:20 pm
19 views
0
Private answer
For EU performers the promoter must self-account. If you promote the event yourself you must register. Also, the premises provider will be obliged to provide details to local tax authorities under mobile trader provisions. Sale of goods would be a mobile trader activity. You must register. Also, the premises provider must provide your details. premises providers will be jointly and severally liable if they do not comply
Marked as spam
Posted by (Questions: 2, Answers: 277)
Answered on 17 March 2020 12:19 pm