The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note looks at the special place of supply rules that apply to intermediary services.
For an overview of VAT and international services more broadly, see the International services ― overview guidance note.
For information on agency and its VAT implications more broadly, see the Agents guidance note.
In-depth commentary on the legislation and case law that applies to intermediaries for the purposes of the place of supply of services can be found in De Voil Indirect Tax Service V3.195.
The place of supply of intermediary services will depend on whether the intermediary service is supplied B2B or B2C.
B2B intermediary services fall under the general rule for the place of supply of services and are therefore supplied where the customer belongs.
However, B2C supplies of intermediary services are covered by a special place of supply rule. These are taxed in the same place as the supply to which the intermediary service relates (ie the underlying arranged supply).
For discussion of whether a supply is B2B or B2C and for the general rule, see the Place of supply of services ― the general rule, relevant business persons and belonging
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