Providing services to EU businesses

If you supply services to a business customer in the EU, you don’t need to charge VAT - the customer is responsible for paying VAT in their country.

There are different rules for some services, like:

  • hiring transport
  • land or property services (for example, valuing property, agricultural work or repairing a building)
  • events
  • restaurant or catering services
  • physical services you do to someone else’s goods like manufacturing, cleaning or making alterations
  • services where you act as an intermediary such as being a broker or agent
  • digital services