International services ― overview

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of the place of supply of services rules for VAT purposes and other VAT issues associated with supplying and / or acquiring services internationally.

For in-depth commentary on the legislation and case law relating to the place of supply of services, see De Voil Indirect Tax Service V3.181.

Introduction to VAT and international services

When dealing with VAT and cross-border services, one of the key considerations is the place of supply.

A supply of services is only within the scope of UK VAT when it takes place within the UK. Therefore, where cross-border transactions are involved, it is important to have rules that provide clarity on whether a transaction is to be treated for VAT purposes as taking place within the UK or elsewhere.

There is a ‘general rule’ for the place of supply of services. The default position is that supplies of services will be treated under this general rule. The general rule (from a UK perspective) is that business-to-business (B2B) supplies of services are subject to VAT

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