Place of supply of services ― land-related services

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note deals with the special place of supply rules that apply to land-related services.

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

For in-depth commentary on the legislation and case law, see De Voil Indirect Tax Service V3.188.

What is the special place of supply rule for land-related services?

The special place of supply of services rule for land-related services says that these kinds of services are supplied where the land connected with the supply is actually situated.

This rule applies both to business to business (B2B) and business to consumer (B2C) supplies.

For discussion of whether a supply is B2B or B2C, see the Place of supply of services ― the general rule, relevant business persons and belonging guidance note.

What are land-related services?

Land-related services include supplies of land itself. They also include many other supplies directly related to land, such as:

•
construction, alteration, demolition, etc
•
services of estate agents, architects, surveyors and other

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