Commentary

V3.192A Place of supply of services—special rule—valuation and work on goods

Part V3 Supplies, acquisitions and imports

V3.192A Place of supply of services—special rule—valuation and work on goods

V3.192A Place of supply of services—special rule—valuation and work on goods

This paragraph covers the special place of supply rules that apply to valuation services and work on goods.

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

Place of supply of valuation and work on goods—legislation

The general rule for the place of supply of services (see V3.183) is varied by VATA 1994, Sch 4A, paras 9D and 14.

The implications for the place of supply of services depend on whether the services are supply to business customers (more accurately, 'relevant business persons' – see V3.182A) or to other persons.

Supplies to business

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