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A professional inquires whether VAT must be charged when providing services to a non-profit entity in the United Kingdom that is not registered for VAT in that country. The Directorate General for Taxes (DGT) rules that, as the entity is not acting as a taxable person or professional, the service is deemed to be supplied in Spain.
Question raised: Whether the procedure adopted by the taxpayer regarding the charging of the tax is correct.
If the recipient of the service does not have a VAT identification number in their Member State, they do not hold the status of a trader or professional acting as such. In this case, pursuant to Article 69.One.2º of Law 37/1992, the supply is deemed to be made within the territory where the tax applies. Therefore, the provider must charge the VAT amount to the recipient, who shall be obliged to bear it.
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