MOMS på IT-konsulttjänster till utlandsk företag
(I am a native English speaker and speak Swedish fluently but will probably confuse the reader with my poor written Swedish :) So I going to write my question in English. It is very looooong so please be patient. Please reply in Swedish.)
First a little about my situation before I ask any questions...
- I have an enskildfirma that specializes in IT management consulting for international companies. This includes project management of change projects within IT organizations, helping clients manage their IT vendors, ITIL implementation etc... Basically non-technical services but with an IT orientation.
- A UK agency has just found me a consulting assignment. The agency is proposing the following contractual arrangement:
- I will sign a contract with the UK agency. All my invoices will go to the UK agency.
- The UK agency will sign a contract the customer. The customer is an international company with subsidiaries (dotterbolag) in the UK, Sweden, Germany and a number of other countries. The headquarters or holding company is in Germany. The UK agency will sign the contract with the UK subsidiary and will send their own invoices to the UK subsidiary.
- I will work in the office of the Swedish subsidiary (located in Sweden) with some travel to subsidiaries in other countries. However I will report to a manager that works for the UK subsidiary (located in UK). In effect, I am acting kind of like his representative in Sweden.
Now my questions:
1. Is it correct that my fee to the UK agency should not include MOMS (since it is a foreign company with a UK VAT number)?
2. I have heard from the customer that the UK agency is trying to change the contract so that they can send their invoices to the Swedish subsidiary and not the UK subsidiary. In this case it could be that the contract will be between the UK agency and Swedish subsidiary. I would still send my invoices to the UK agency and my contract would continue to be with the UK agency. Does this change the way I need to handle MOMS?
3. Does the skatteverket have specific requirements about what I include on the invoice to the UK agency? I understand I should include both EF and the UK agency VAT numbers but I also read somewhere that I need to note something about "reverse charge"?
It would be very much appreciated if you can help me!
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I Ditt fall finns det en risk att Du betraktas som anställd av UK företaget - framför allt om det företaget är Din enda kund. Men, låt oss för ett ögonblick förutsätta att så inte är fallet. Då skall Du - om jag uppfattat situationen rätt - fakturera det företag som Du har avtal med, dvs. UK företaget. Du fakturerar då utan moms men Du får då i stället på fakturan notera t.ex. (en formulering jag hittade på weben): "Reverse charge procedure – Chap. 1, Sec. 2, Para. 1, point 2 of the Swedish value added tax Act (1994:200)" Detta följer av mervärdesskattelagen 11 kap. 8 § 11. Enklare formuleringar kan nog godkännas av Skatteverket men jag hittar faktiskt ingen rekommendation från Skatteverket. Kanske någon från Skatteverket skulle vilja ge oss den enklaste formulering de kan godkänna?