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.

Points discussed within this guidance note:

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

To determine the VAT on place of supply of services, it will be necessary for the supplier to have answers to certain questions that will assist with determining the most appropriate VAT treatment. This note sets out the required information to determine vat on services.

> Current rules

The VAT rules relating to cross border supplies of services were simplified with effect from 1 January 2010. This note details provisions for VAT on services to EU customers and VAT on services outside the EU.

> The place of belonging

>> Customer belonging outside of the EU

>> Customer belonging within the EU

>> What does place of belonging mean?

> When is a business deemed to belong in the UK?

> Business establishments and fixed establishments

>> What is a business establishment?

>> What is a fixed establishment?

>> Suppliers or customers with more than one establishment

> What is the usual place of residence?

> Is the customer a relevant business person?

> Securities

> Checking the customer's VAT registration number is valid

> Trading through an agency


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