Commentary

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

Part V3 Supplies, acquisitions and imports

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

This paragraph covers the special place of supply rules that apply to broadcasting, telecommunications and electronically supplied services (often referred to collectively as 'BTE services').

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

For other intangible services supplied to non-taxable persons, see V3.193.

Place of supply of BTE services to non-taxable persons—UK legislation

The general rule for the place of supply of services in VATA 1994, s 7A is varied in respect of broadcasting, telecommunication and electronically supplied services (BTE services) supplied to non-taxable persons by VATA 1994, Sch 4A, paras 8 and 15.

Place of supply of BTE services—UK legislation

Under VATA 1994, Sch 4A, para 15, the place of supply of electronically supplied services, telecommunication services, and radio and television broadcasting services is the place where the customer belongs when the supply is to a non-taxable person (ie to a person who is not a 'relevant business person' – see V3.182A).

This is subject, however, to the caveat that for radio and broadcasting services supplied to non-taxable persons, the rule on effective use and enjoyment applies1. The rule on effective use and enjoyment also applied to supplies of telecommunication services to non-taxable persons prior to 1 November 20172 (and it continues to apply to all B2B supplies of BTE services3). It is covered in V3.193C.

Meaning of BTE services—UK legislation

The VAT Act provides the following (non-exhaustive) list of examples of

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