Place of supply of services ― services supplied where performed

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note looks at several special place of supply of services rules that result in services being treated as supplied where they are performed. The categories of services affected include:

•
services involving either the valuation of or work on goods
•
services relating to culture, artistic, sporting, scientific, educational, entertainment or similar activities
•
admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events
•
certain restaurant and catering services
•
certain repair services under insurance contracts

For an overview of VAT and international services more broadly, see the International services ― overview guidance note.

For in-depth commentary on the legislation and case law, see De Voil Indirect Tax Service V3.192 and V3.198.

What is the place of supply of valuation and work on goods?

There is a special place of supply rule for valuation and work on goods. This special rule only applies to business to consumer (B2C) supplies. The special rule for B2C services says that the place of supply for valuation

Continue reading

To read the full Guidance note, register for a free trial of Tolley+™

TAKE A FREE TRIAL

Popular Articles

Corporation Tax

Substantial shareholding exemption ― overview

Substantial shareholding exemption ― overviewThe substantial shareholdings exemption (SSE) provides a complete exemption from the liability to corporation tax on the gains generated from qualifying disposals of shares and interests in shares by qualifying companies. No claim is required. Provided

14 Jul 2020 13:44 | Produced by Tolley Read more

Corporation Tax

Taxation of loan relationships

Taxation of loan relationshipsThe vast majority of companies will have loan relationships and so will need to consider how they are taxed under the loan relationship rules. There are also specific provisions dealing with relevant non-lending relationships and other deemed loan relationships.

14 Jul 2020 13:48 | Produced by Tolley Read more

Owner-Managed Businesses

Furnished holiday lets

Furnished holiday letsThis guidance note sets out the qualifying conditions for a property let to be treated as a furnished holiday let (FHL) for tax purposes and the subsequent tax implications.Whether or not a property qualifies as an FHL can make an important difference to the taxation

14 Jul 2020 11:46 | Produced by Tolley Read more

��˾��ҹ��