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This guidance note looks at several special place of supply of services rules that result in services being treated as supplied where they are performed. The categories of services affected include:

1. •

   services involving either the valuation of or work on goods

2. •

   services relating to culture, artistic, sporting, scientific, educational, entertainment or similar activities

3. •

   admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events

4. •

   certain restaurant and catering services

5. •

   certain repair services under insurance contracts

For an overview of VAT and international services more broadly, see the International services ― overview guidance note.

For in-depth commentary on the legislation and case law, see De Voil Indirect Tax Service V3.192 and V3.198.