Commentary

V3.198 Place of supply of services—special rule—restaurant and catering services

Part V3 Supplies, acquisitions and imports

V3.198 Place of supply of services—special rule—restaurant and catering services

V3.198 Place of supply of services—special rule—restaurant and catering services

This paragraph covers the special place of supply rules that apply to restaurant and catering services.

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

Place of supply of restaurant and catering services—legislation

The general rule for the place of supply of services in VATA 1994, s 7A (see V3.183) is varied by VATA 1994, Sch 4A, para 5 in relation to restaurant and catering services supplied both to relevant business persons (see V3.182A) and other persons. Such services are treated as supplied where the services

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