Commentary

V3.183 Place of supply of services—the general rule

Part V3 Supplies, acquisitions and imports

V3.183 Place of supply of services—the general rule

V3.183 Place of supply of services—the general rule

This paragraph covers the general rule for the place of supply of services.

For an overview of the place of supply of services rules more broadly, see V3.181.

Place of supply under the general rule

The general rule under UK legislation is that the place of supply of services is1:

  1.  

    •     where the supply is to a 'relevant business person', where the recipient belongs

  2.  

    •     where the supply is not to a 'relevant business person', where the supplier belongs

For the meaning of 'relevant business person', see V3.182A.

EU legislation and case law

The general rule in VATA 1994, s 7A was derived from Archived Directive 2006/EC/112, arts 44 and 45 which provided as follows:

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial