A key feature of the place of supply rules is the distinction between B2B (business to business) and B2C (business to consumer) supplies. The distinction is important because it determines, inter alia, whether GB VAT is applicable to a supply made by a GB supplier.
Source: deeksvat.co.uk
Latest Posts in "United Kingdom"
- HMRC Policy paper: Budget 2025 document
- Briefing document & Podcast: E-Invoicing & E-Reporting in the United Kingdom: Scope and Implementation Overview
- Mandatory B2B e-invoicing as of April 2029
- UK Budget 2025: HMRC Eases VAT Rules for UK Businesses with EU Branches
- Budget 2025: Government Bans VAT Loophole for Uber, Bolt and Ride-Hailing Apps
