Omnipresent provides "Employer of Record" (EOR) services to a global client base, offering comprehensive solutions for employing your staff worldwide on behalf of your contracting entity. In certain cases, your staff may be employed by subsidiaries of Omnipresent Group Limited or third-party partners. These employment arrangements can result in different VAT implications, depending on the jurisdiction.

In the UK

In this scenario, the supply of staff in the UK is considered a taxable supply for VAT purposes, and the place of this supply is the country where the customer belongs. Omnipresent Group Limited, being a UK company, invoices your contracting entity directly. If your contracting entity is based in the UK and registered for VAT, VAT will be added to the invoice for the staff costs and fees. However, if your contracting entity is based outside the UK, it will not be subject to VAT.

If your company is registered for VAT in the UK and is in a fully recoverable VAT position, you will be able to reclaim 100% of the VAT paid on Omnipresent invoices through the VAT returns you file with HMRC. However, if your company is in an irrecoverable VAT position, you will not be able to recover the full VAT amount, resulting in an additional cost for your company.

VAT in other countries

In certain countries, VAT laws are designed to capture VAT on the salaries of individuals employed by EOR service providers, regardless of the location of the end customer (you) receiving the benefits of the work. The countries currently affected by these VAT requirements include but are not limited to:

When employing staff through Omnipresent in these countries, the local subsidiary or partner employing your staff is required to add VAT to the employee salaries. As a result, Omnipresent is obligated to pass on this VAT charge to you as part of the cost of employment in these specific jurisdictions.