Commentary

V3.193 Place of supply of services—intangible services

Part V3 Supplies, acquisitions and imports

V3.193 Place of supply of services—intangible services

V3.193 Place of supply of services—intangible services

This paragraph covers the special place of supply rules that apply to certain so-called 'intangible services'.

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

Note that this paragraph does not cover the rules as they apply to broadcasting, television and electronically supplied services which are described separately at V3.193B.

Intangible services—UK legislation

The general rule for the place of supply of services in VATA 1994, s 7A is varied with effect from 1 January 2010 by VATA 1994, Sch 4A, para 161.

VATA 1994, Sch 4A, para 16 applies to a range of intangible (or 'other') services when such services are supplied to a person who is not a relevant business person. This special rule for intangible services is subject, in certain instances, to the rule on effective use and enjoyment which is covered in V3.193C.

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

Place of supply of B2C intangible services—UK legislation

VATA 1994, Sch 4A, para 16 provides that (with effect from IP completion day — ie 11pm on 31 December 20202) the place of supply of intangible services is the country in which the recipient of the services belongs where such services are supplied to a person who:

  1.  

    •     is not a relevant business person

  2.  

    •     belongs in a country other than the United Kingdom or the Isle of Man

Note that prior to IP completion day the special rule only applied where the recipient of the service

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