Place of supply of services ― the general rule, relevant business persons and belonging

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note looks at the general rule for the place of supply of services. It also considers the following important points which are frequently of relevance to the place of supply of services:

•
when a supply of services is B2B or B2C for the purposes of the place of supply rules
•
the concepts of belonging / establishment (which are often important when working out the place of supply)

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 V3.182 (belonging and B2B / B2C transactions) and V3.183 (the general rule).

What is the general rule for the place of supply of services?

The general rule is the default way to determine

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