The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the rules which dictate the place of supply of services for VAT purposes. The guidance note covers the rules which apply with effect from 1 January 2021 (ie the end of the Brexit transition period).
In certain (relatively limited) areas, some amendments were made to the place of supply of services rules with effect from that date. For guidance covering the period prior to 1 January 2021, see the Where is the place of supply of services (rules until 31 December 2020)? guidance note.
For in-depth commentary on the legislation and case law relating to the place of supply of services, see De Voil Indirect Tax Service V3.181.
A supply of services is only within the scope of UK VAT when it takes place within the UK. Therefore, where cross-border transactions are involved, it is important to have rules that provide clarity on whether that transaction is to be treated for VAT purposes as taking place within the UK or elsewhere.
There is a ‘general rule’ for the place of supply of services. The default position is that supplies of services will be treated under this general rule. The general rule is described in the Place of supply of services ― the general rule, relevant business persons and belonging guidance note.
In addition to the general rule, the
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