Contents
- 1. Overview
- 2. Background to place of supply of services
- 3. Place of belonging
- 4. Establishment most closely concerned with the supply
- 5. Reverse charge
- 6. The place of supply rules for services
- 7. Land related services
- 8. Hire of a means of transport
- 9. Services supplied ‘where performed’
- 10. Passenger and freight transport
- 11. Intermediary services
- 12. B2C services of a professional, technical, financial, intellectual or other intangible nature supplied to customers outside the UK
- 13. Use and enjoyment
- 14. B2C supplies of digital services
- 15. Zero rating
- 16. VAT MOSS special accounting schemes for digital services
- 17. Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk
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