The following Tax guidance note Produced in partnership with Martin Scammell provides comprehensive and up to date legal information covering:
This Practice Note is about the VAT place of supply rules for property transactions and associated services. For information on the place of supply of other services, or of goods, see Practice Notes: VAT place of supply rules—where is a supply made? and Place of supply of services—special rules.
UK VAT is only chargeable if the supply is treated as made in the UK. Otherwise it is outside the scope of UK VAT, but may be subject to VAT in another country. For most services, the position depends on where the parties are established (see Practice Note: VAT place of supply rules—where is a supply made?), but for land-related services it depends on the location of the property. Landlords, contractors and professional advisers will often need to know whether these rules apply, in order to determine whether they must charge VAT.
The EU VAT Directive refers to ‘services connected with immovable property’. For these services, the place of supply is the location of the property, so that services connected with property in a particular country are within the scope of that country’s VAT system, even if both the supplier and the customer are established elsewhere.
The Directive itself offers only limited guidance on the scope of this provision, but it is supplemented by a much
**excludes LexisPSL Practice Compliance, Practice Management and Risk and Compliance. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and thousands of others like it, sign-in to LexisPSL or register for a free trial.
Existing user? Sign-in
Take a free trial
Take a free trial
0330 161 1234