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