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Help with VAT place of supply of services in the oil and gas sector – GfC18
Find out how to decide the VAT place of supply for services in the oil and gas sector.
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These guidelines explain how to determine the VAT place of supply of services for businesses operating in the oil and gas sector.
These guidelines explain the:
- special place of supply rules most relevant to the sector
- general place of supply rules
- fixed establishment rules
- other factors that may affect the VAT treatment
You should read these guidelines alongside HMRC’s published guidance. You will be directed to this guidance within these guidelines. You should use these guidelines to help your business make informed decisions, based on your business circumstances.
Following these guidelines will help to reduce your business risk of making errors, therefore reducing the risk of any penalty charges.
Updates to this page
Published 25 March 2026