Commentary

BB/12A/98 VAT place of supply rules change for veterinary services

Part V16 Forms and other HMRC material

BB/12A/98 VAT place of supply rules change for veterinary services

BB/12A/98 VAT place of supply rules change for veterinary services

Business Brief, Issue 12. 21 May 1998

This business brief explains the place of supply rules for supplies of veterinary services which are to be changed with effect from 1 June 1998.

Background

Previously, veterinary services were supplied where they were performed. Therefore, if a UK veterinary surgeon supplied services to a French customer which were physically performed in Germany, the place of supply would have been Germany, and the supply would have been taxable there. However, the European Court of Justice (ECJ) has now ruled that veterinary services are supplied where the

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