Place of supply of services ― intermediaries

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

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, agency 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 business to business (B2B) or business to consumer (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

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