Tax advisory for franchisors, master franchisees, and retail chain operators.
Initial franchise fee — standard-rated (service). Ongoing royalties — reverse charge if from overseas franchisor. Marketing fund contributions — standard-rated. Training fees — standard-rated. Territory rights — single supply of IP licence.
Each outlet is not a separate VAT entity. Single VAT registration for all branches. Inter-branch transfers — not a supply. Centralised vs decentralised accounting. POS system VAT compliance across outlets.
Master franchise agreements — transfer pricing implications. Sub-franchise royalties — withholding tax treaty benefits. Brand IP ownership — DTA planning. Cross-border marketing costs — allocation methodology.
From single outlet to regional master licence — we structure franchise tax.
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