Where is the place of supply of services (rules until 31 December 2020)?

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

  • Where is the place of supply of services (rules until 31 December 2020)?
  • Information required by a supplier in order to determine the ‘place of supply’
  • What type of service is being provided?
  • Exceptions to the general rule
  • Where does the customer belong?
  • What does ‘place of belonging’ mean?
  • Customer belonging outside of the EU
  • Customer belonging within the EU
  • When is a business deemed to belong in the UK?
  • Usual place of residence
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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