This Practice Note describes the different VAT rules that affect intermediaries, also known as agents, involved in both UK domestic and cross-border transactions. It covers the nature of an agency, the difference between disclosed and undisclosed agents, the place of supply rules for intermediary services, the zero-rating of exported intermediary services, the special rules for undisclosed agents or commissionaires, and disbursements. This Practice Note was produced in partnership with John Fuszard of Sagars Accountants Ltd.