BB/12A/98 VAT place of supply rules change for veterinary servicesBusiness Brief, Issue 12. 21 May 1998This business brief explains the place of supply rules for supplies of veterinary services which are to be changed with effect from 1 June 1998.BackgroundPreviously, 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
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.
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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