The VAT treatment of supplies of services depends on the place of supply. This document discusses this in detail, together with the rules on cross border supplies; the place of belonging; the usual place of residence; business and fixed establishments; businesses with more than one establishment; relevant business person; checking for a valid registration number; and trading through an agency.

There are special rules governing the VAT treatment of supplies of services. This guidance note will explain the general rules regarding the 'place of supply' of services and the correct VAT treatment of those services. HMRC Notice 741A; De Voil V6.114 (subscription sensitive)

In order for the supplier to determine the correct VAT treatment of the services provided it will be necessary for the supplier to have answers to certain questions that will assist with determining the most appropriate VAT treatment.

Please use this link to Notice 741 for the rules in force before the 1 January 2010.

Information required by  a supplier in order to determine the 'place of supply'

The supplier needs to have the following  information in order to determine the correct VAT treatment of the supply:
  • what  type of service is being provided?
  • where  is the customer located?
  • if  the customer is in another EU member state, is the customer registered for VAT  or is it a 'relevant business person'?
  • if applicable,  where are the services physically provided?

Current rules

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