The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
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.
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
The supplier needs to have the following information in order to determine the correct VAT treatment of the supply:
The VAT rules relating to cross border supplies of services were simplified with effect from 1 January 2010. Most 'general' services now come within the scope of the 'reverse charge' mechanism, which means that a supplier will not be required to charge VAT on most services supplied to a 'relevant business person' established in another EU member state or outside the EU. The relevant EU and UK legislation states the following:
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