The ‘place of supply’ is the place where you make a supply and where you may be charged and pay VAT. The majority of services provided to overseas business customers will be supplied where the business customer belongs – the so-called B2B (business to business) supply.
Source: accaglobal.com
Latest Posts in "United Kingdom"
- VAT Road Fuel Scale Charges for Private Use: 1 May 2026 to 30 April 2027
- FTT Partially Allows VAT Fraud Appeals: Director’s Unsophistication Mitigates Penalties in AAMRL Case
- UK Opens Second Consultation on CBAM Regulations; Feedback Due by May 21, 2026
- Which Delivery Costs to Include in Customs Value for Importers and Clearing Agents
- New VAT Relief for Business Donations to Charities Effective April 2026: No Charge on Gifts
