UUÂãÁÄÖ±²¥

Place of supply of services ― services supplied where performed

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Place of supply of services ― services supplied where performed

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
imgtext

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.

What is the place of supply of valuation and work on goods?

There is a special place of supply rule for valuation and work on goods. This special rule only applies to business to consumer (B2C) supplies. The special rule for B2C services says that the place of supply for valuation

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+â„¢
Powered by
  • 06 Dec 2023 18:00

Popular Articles

Exporting goods ― proof of export

Exporting goods ― proof of exportIn addition to the requirements laid down in the Exporting goods ― overview guidance note, businesses intending to zero-rate exported goods must hold satisfactory evidence that the goods have been delivered to a destination outside of the UK. If satisfactory evidence

15 Dec 2020 14:02 | Produced by Tolley Read more Read more

Definition of a close company

Definition of a close companyThe detailed definition of a close company is set out below, but in summary the rules are targeted at those companies where the owners can manipulate the activities of the company to influence their own tax position. Therefore, broadly speaking, in most cases an

14 Jul 2020 11:24 | Produced by Tolley Read more Read more

Taxation of loan relationships

Taxation of loan relationshipsThe vast majority of companies will have loan relationships and so will need to consider how they are taxed under the loan relationship rules. There are also specific provisions dealing with relevant non-lending relationships and other deemed loan relationships.

14 Jul 2020 13:48 | Produced by Tolley Read more Read more