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    1. Home
    HMRC internal manual

    VAT Place of Supply of Services

    From:
    HM Revenue & Customs
    Published
    6 May 2016
    Updated:
    24 January 2022 - See all updates

    Summary

    Guidance on the place of supply of services and its impact on the scope of VAT

    Contents

    1. VATPOSS00500
      Data Protection
    2. VATPOSS01000
      Introduction
    3. VATPOSS02000
      2010 Changes
    4. VATPOSS03000
      Miscellaneous Issues
    5. VATPOSS04000
      Belonging
    6. VATPOSS05000
      Establishment making or receiving the supply
    7. VATPOSS06000
      General Rule
    8. VATPOSS07000
      Land-related services
    9. VATPOSS08000
      Where performed services
    10. VATPOSS09000
      Intermediary Services
    11. VATPOSS10000
      Intermediaries involved in the export of goods
    12. VATPOSS11000
      Hire of Means of Transport
    13. VATPOSS12000
      Restaurant and catering services
    14. VATPOSS13000
      Other services to non-UK customers
    15. VATPOSS14000
      Reverse charge
    16. VATPOSS15000
      Use and enjoyment
    17. VATPOSSUPDATE001
      update index

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