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HMRC internal manual

VAT Place of Supply of Services

• From: HM Revenue & Customs
• Published: 6 May 2016
• Updated: 27 July 2016, see all updates

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1. Contents

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

1. VATPOSS01000

   Introduction
2. VATPOSS02000

   2010 Changes
3. VATPOSS03000

   Miscellaneous Issues
4. VATPOSS04000

   Belonging
5. VATPOSS05000

   Establishment making or receiving the supply
6. VATPOSS06000

   General Rule
7. VATPOSS07000

   Land-related services
8. VATPOSS08000

   Where performed services
9. VATPOSS09000

   Intermediary Services
10. VATPOSS10000

    Intermediaries involved in the export of goods
11. VATPOSS11000

    Hire of Means of Transport
12. VATPOSS12000

    Restaurant and catering services
13. VATPOSS13000

    Other services to non-EU customers
14. VATPOSS14000

    Reverse charge
15. VATPOSS15000

    Use and enjoyment
16. VATPOSS16000

    Electronically supplied services (VOES)

Updates

1. VATPOSSUPDATE001

   update index

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