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This guidance note looks at the special place of supply rules that apply to intermediary services.

For an overview of VAT and international services more broadly, see the International services ― overview guidance note.

For information on agency and its VAT implications more broadly, see the Supply and consideration ― agents, agency and principals guidance note.

In-depth commentary on the legislation and case law that applies to intermediaries for the purposes of the place of supply of services can be found in De Voil Indirect Tax Service V3.195.