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HMRC internal manual

VAT Place of Supply of Services

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents

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

  1. VATPOSS01000
    Introduction
  2. VATPOSS03000
    Miscellaneous Issues
  3. VATPOSS04000
    Belonging
  4. VATPOSS05000
    Establishment making or receiving the supply
  5. VATPOSS06000
    General Rule
  6. VATPOSS07000
    Land-related services
  7. VATPOSS08000
    Where performed services
  8. VATPOSS09000
    Intermediary Services
  9. VATPOSS10000
    Intermediaries involved in the export of goods
  10. VATPOSS11000
    Hire of Means of Transport
  11. VATPOSS12000
    Restaurant and catering services
  12. VATPOSS13000
    Other services to non-EU customers
  13. VATPOSS14000
    Reverse charge
  14. VATPOSS15000
    Use and enjoyment
  15. VATPOSS16000
    Electronically supplied services (VOES)
Updates
  1. VATPOSSUPDATE001
    update index
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