TVA threshold on services to EU companies

Toby Nicholas
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I’m a non-TVA-registered micro entrepreneur doing software development for VAT registered business clients in the UK—i.e., B2B.

The ‘place of supply’ is therefore the UK. If I did register for TVA, no TVA would be chargeable on any of my invoices (as no supply is made in France) and instead UK VAT would be accounted for by my customers under the reverse charge rules.

But, do these sales count towards the €33,200 threshold for TVA registration? I know that in the UK, sales to (non-UK) EU companies wouldn’t count towards the UK VAT threshold, and indeed the CGI says that ‘out of scope’ sales don’t count towards the French TVA threshold. But I’m not sure whether sales of B2B services to other member states, on which TVA doesn’t apply, are considered ‘out of scope’ or not.

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