Place of supply of services ― intermediaries

Produced by Tolley

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Place of supply of services ― intermediaries
  • What is the place of supply of intermediary services?
  • What are intermediary services in this context?
  • What is the underlying supply?
  • How are registration and VAT accounting requirements affected by intermediary services?
  • Practical points ― intermediary services

Place of supply of services ― intermediaries

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 Supply and consideration ― agents and principals 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.

What is the place of supply of intermediary services?

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 supp

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