Updates: VAT Place of Supply of Services
2024
Use and enjoyment: Introduction
Manual rephrased to make it clearer
2022
VAT - Place of supply of services: update index
Page archived – Old legacy update page no longer required
Introduction: What is a ‘relevant business person’?
Updated meaning of "relevant business person"
2021
Updates to clarify the legal basis for input tax in relation to the reverse charge.
Typo
Intermediaries involved in the export of goods: Law
EU Exit guidance amendments
Intermediaries involved in the export of goods: Zero rating
EU Exit guidance amendments
Hire of means of transport: Introduction
EU Exit guidance amendments
Hire of means of transport: Law
EU Exit guidance amendments
Hire of means of transport: Means of transport
Guidance amended
Hire of means of transport: Continuous possession or use
EU Exit guidance amendments
Restaurant and catering services: Introduction
Guidance amended
Restaurant and catering services: Law
EU Exit guidance amendments
Restaurant and catering services: On board ships, planes and trains
Page archived - guidance no longer applicable
Place of supply of services: Restaurant and catering services: Contents
Page VATPOSS12300 archived
Place of supply of services: Other services to non-UK customers (B2C): Contents
Page title amended
Other services to non-UK customers (B2C): Introduction
Guidance amended
Other services to non-UK customers (B2C): Law
EU Exit guidance amendments
Other services to non-UK customers (B2C): Copyrights, patents, etc
Guidance amended
Other services to non-UK customers (B2C): Banking and financial services
EU Exit guidance amendments
Other services to non-UK customers (B2C): Telecommunications
EU Exit guidance changes
Other services to non-UK customers (B2C): Radio and broadcasting
EU Exit guidance amendments
Other services to non-UK customers (B2C): Electronically supplied services
EU Exit guidance amendments
EU Exit guidance amendments
EU Exit guidance amendments
Reverse charge: services to which the reverse charge applies
EU Exit guidance amendments
Reverse charge: input tax, partial exemption, groups
EU Exit guidance amendments
EU Exit guidance amendments
Use and enjoyment: Introduction
EU Exit guidance amendments
Use and enjoyment: Determining use and enjoyment
EU Exit guidance amendments
Use and enjoyment: Telecommunication services
EU Exit guidance amendments
Use and enjoyment: Broadcasting services
EU Exit guidance amendments
Use and enjoyment: Electronically supplied services
EU Exit guidance amendments
Electronically supplied services (special scheme): Overview
Page archived - guidance no longer applicable
Electronically supplied services (special scheme): UK Law
Page archived - guidance no longer applicable
Electronically supplied services (special scheme): EU Law
Page archived - guidance no longer applicable
Place of supply of services: Electronically supplied services (special scheme): Contents
Page archived - guidance no longer applicable
Use and enjoyment: Insurance repair services
EU Exit guidance amendments
Introduction: Roles and responsibilities
EU Exit guidance amendments
Introduction: Scope of this manual, and freedom of information
EU Exit guidance amendments
Introduction: Background to the rules
EU Exit guidance amendments
Minor reformatting
Introduction: Supplies to business and non-business customers
EU Exit guidance amendments
Introduction: What is a ‘relevant business person’?
EU Exit guidance amendments
Place of supply of services: 2010 changes
EU Exit guidance amendments
Miscellaneous issues: Liability
EU Exit guidance amendments
Miscellaneous issues: Recovery of input tax
EU Exit guidance amendments
Miscellaneous issues: UK registration for supplies made overseas
EU EXIT guidance amendments
Miscellaneous issues: UK registration of traders with no place of business
EU Exit guidance amendments
Miscellaneous issues: Territory of the UK for VAT purposes
EU Exit guidance amendments
EU Exit guidance amendments
EU Exit guidance amendments
Belonging: Relocation of broadcasters and telecommunication and internet service providers
Page archived - guidance no longer applicable
Place of supply of services: Belonging: Contents
Page VATPOSS04800 archived
Establishment making or receiving the supply: Identifying the establishment making the supply
EU Exit guidance amendments
Establishment making or receiving the supply: The irrationality test
EU Exit guidance amendments
Establishment making or receiving the supply: Force of attraction
EU Exit guidance amendments
Establishment making or receiving the supply: Evidence of establishment most closely connected
EU Exit guidance amendments
EU Exit guidance amendments
EU Exit guidance amendments
Establishment making or receiving the supply: VAT Groups: Single entity
EU Exit guidance amendments
Establishment making or receiving the supply: VAT Groups: Contents
Page VATPOSS05920 archived
Establishment making or receiving the supply: Tribunals and other decided cases
EU Exit guidance amendments
EU Exit guidance amendments
EU Exit guidance amendments
General rule: Supplies to relevant business customers (B2B)
EU Exit guidance amendments
General rule: Customers with business and non-business activities
EU Exit guidance amendments
General rule: Evidence that the customer is in business
EU Exit guidance amendments
Land-related services: Introduction
Guidance amended
EU Exit guidance amendments
EU Exit guidance amendments
Where performed services: Supplies of admission to relevant business customers: Introduction
EU Exit guidance amendments
Where performed services: scientific services
Guidance amended
Where performed services: education services
Guidance amended
Where performed services: entertainment services
Guidance amended
Where performed services: services to non-business customers (B2C services)
EU Exit guidance amendments
Where performed services: zero rating of work on goods exported from the EU
EU Exit guidance amendments
2018
Use and enjoyment: Hire of goods
Error: Electronically supplied services changed to hired goods.
Land-related services: Examples of land-related services
Amended to correct position. Previous entry included designated and non-designated areas - should only be designated.
2017
Introduction: Roles and responsibilities
Workflow options changed from 'Needs Review' to 'Draft' to allow manual owner to publish latest update.