VAT on flights?

competitivedad

I recently went on a busines trip to China. I amfiling my VAT return now but can't see any details of VAT charges on the flight payment confirmation.

Are flights VAT exempt or am I missing something??

Thanks in advance

paddyrg

No VAT, plenty of other (non-claimable) taxes.

competitivedad

As I suspected - ta.

JasonLVC

Just as an aside, the flights are zero rated (not exempt). Difference is a zero rated sale allows the seller (the airline) to reclaim VAT on purchases, an exempt sale would not allow VAT recovery. Doesn't really bother you or your VAT return though.

If this was a business expense and you are recharging this onto your customer, then the VAT treatment of the flight/any other expenses follows the VAT treatment of the main supply you made - so if you are offering "consultancy services" and your customer is in the UK, then you'd charge 20% VAT for the consultancy but also charge 20% onto whatever expenses you've incurred, including the flights, hotels, etc.

if you do not recharge on expenses and just agree a fixed price to the custoemr and just bill them for that then disregard the above paragraph.

competitivedad

Thanks for the extra info - I am still getting my head around VAT in general.