½Û×ÓÊÓƵ

Place of supply of services ― the general rule, relevant business persons and belonging

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Place of supply of services ― the general rule, relevant business persons and belonging

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
imgtext

This guidance note looks at the general rule for the place of supply of services. It also considers the following important points which are frequently of relevance to the place of supply of services:

  1. •

    when a supply of services is B2B or B2C for the purposes of the place of supply rules

  2. •

    the concepts of belonging / establishment (which are often important when working out the place of supply)

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 V3.182 (belonging and B2B / B2C transactions) and V3.183 (the general rule).

What is the general rule for the place of supply of services?

The general rule is the default way to determine what the place of supply of services is for VAT purposes. There are a number of overrides (or exceptions) to the general rule (see the International services

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+â„¢
Powered by

Popular Articles

Substantial shareholding exemption ― overview

Substantial shareholding exemption ― overviewThe substantial shareholdings exemption (SSE) provides a complete exemption from the liability to corporation tax on the gains generated from qualifying disposals of shares and interests in shares by qualifying companies. No claim is required. Provided

14 Jul 2020 13:44 | Produced by Tolley Read more Read more

Special rate pool and long life assets

Special rate pool and long life assetsSpecial rate poolExpenditure on some types of plant or machinery must, if neither annual investment allowance (AIA) nor first year allowances (FYAs) are available, be allocated to a ‘special rate pool’. Expenditure to be allocated to the special rate pool

14 Jul 2020 13:41 | Produced by Tolley Read more Read more

Sales, advertising and marketing

Sales, advertising and marketingExpenditure on sales, advertising and marketing activities may include amounts which are disallowable for the purposes of calculating trading profits. This may be because the expenditure is:•capital in nature (see the Capital vs revenue expenditure guidance note)•not

14 Jul 2020 13:28 | Produced by Tolley Read more Read more