Commentary

V3.187 Place of supply of services—special rule—designated travel service

Part V3 Supplies, acquisitions and imports

V3.187 Place of supply of services—special rule—designated travel service

V3.187 Place of supply of services—special rule—designated travel service

This paragraph covers the special place of supply rule that applies to designated travel services.

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

Meaning of designated travel service

The term 'designated travel service;' is defined in SI 1987/1806, art 3. This definition is covered in V3.592.

Place of supply of designated travel services

The general rule for determining where a supply of services is made is varied by SI 1987/1806 also known as the Value Added Tax (Tour Operators) Order 1987.

Place of supply post IP completion

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