Commentary

V7.268 Place of supply of services—introduction

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.268 Place of supply of services—introduction

Part V7 Tax planning | Commentary

International services—place of supply

V7.268 Place of supply of services—introduction

The rules concerning supplies of services to an overseas customer are very different from those relating to goods. The VAT rules concerning the supply of goods basically involve looking at where the goods are shipped, and the status of the customer. The rules concerning the supply of services can vary according to the type of service being performed, where the work is being physically performed, as well as the status and location of the customer.

Important changes were introduced to the place of supply rules on 1 January 2010 and

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