A. The two issues to consider here are the place of supply of your client’s service and the VAT liability.
Allowing a phone mast to be sited on land constitutes a licence to occupy. This is a land related supply, one of the few exceptions to the business to business general rule. As such the place of supply is where the land is situated.
However in terms of VAT liability, a licence to occupy is exempt from VAT, unless the client has waived the exemption by opting to tax the land in question. If they have opted to tax they should charge VAT irrespective of the fact the customer is based overseas.
If you have a VAT query why not contact the VAT Advice Line on 0844 892 2470 to discuss the implications. Our team of experts have a wealth of experience and can also provide a written consultancy service at £180 per hour plus VAT.
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