Commentary

V3.181 Place of supply of services—overview

Part V3 Supplies, acquisitions and imports

V3.181 Place of supply of services—overview

Place of supply—services

V3.181 Place of supply of services—overview

Where a person supplies services and the place of supply of those services is the UK, that supply is subject to the UK's VAT regime1.

Where the place of supply of services is outside the UK, the supply falls outside the UK's VAT regime2. A UK business making supplies of services which fall outside the UK's VAT regime should nonetheless consider carefully whether it has obligations to register and/or account for VAT (or indeed GST/other taxes) in another jurisdiction.

Where a UK business receives services with a place of supply in the UK from a supplier belonging outside the UK, the UK business, and not the supplier, may have to account for the UK VAT under the reverse charge procedure3. This may result in an obligation on the recipient to register for VAT, if he is not already so registered. Details of the reverse charge for services received from outside the UK are covered in

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