Updates: VAT Place of Supply of Services

2022

24 January 2022 published amendments

Introduction: What is a ‘relevant business person’?

Updated meaning of "relevant business person"

2021

25 November 2021 published amendments

Reverse charge: introduction

Updates to clarify the legal basis for input tax in relation to the reverse charge.

20 May 2021 published amendments

Introduction: Roles and responsibilities

EU Exit guidance amendments

Use and enjoyment: Insurance repair services

EU Exit guidance amendments

Use and enjoyment: Electronically supplied services

EU Exit guidance amendments

Use and enjoyment: Broadcasting services

EU Exit guidance amendments

Use and enjoyment: Telecommunication services

EU Exit guidance amendments

Use and enjoyment: Determining use and enjoyment

EU Exit guidance amendments

Use and enjoyment: Introduction

EU Exit guidance amendments

Reverse charge: registration

EU Exit guidance amendments

Reverse charge: input tax, partial exemption, groups

EU Exit guidance amendments

Reverse charge: services to which the reverse charge applies

EU Exit guidance amendments

Reverse charge: introduction

EU Exit guidance amendments

Other services to non-UK customers (B2C): Electronically supplied services

EU Exit guidance amendments

Other services to non-UK customers (B2C): Radio and broadcasting

EU Exit guidance amendments

Other services to non-UK customers (B2C): Telecommunications

EU Exit guidance changes

Other services to non-UK customers (B2C): Banking and financial services

EU Exit guidance amendments

Other services to non-UK customers (B2C): Copyrights, patents, etc

Guidance amended

Other services to non-UK customers (B2C): Law

EU Exit guidance amendments

Other services to non-UK customers (B2C): Introduction

Guidance amended

Place of supply of services: Other services to non-UK customers (B2C): Contents

Page title amended

Place of supply of services: Restaurant and catering services: Contents

Page VATPOSS12300 archived

Restaurant and catering services: Law

EU Exit guidance amendments

Restaurant and catering services: Introduction

Guidance amended

Hire of means of transport: Continuous possession or use

EU Exit guidance amendments

Hire of means of transport: Means of transport

Guidance amended

Hire of means of transport: Law

EU Exit guidance amendments

Hire of means of transport: Introduction

EU Exit guidance amendments

Intermediaries involved in the export of goods: Zero rating

EU Exit guidance amendments

Intermediaries involved in the export of goods: Law

EU Exit guidance amendments

19 May 2021 published amendments

Where performed services: zero rating of work on goods exported from the EU

EU Exit guidance amendments

Where performed services: services to non-business customers (B2C services)

EU Exit guidance amendments

Where performed services: entertainment services

Guidance amended

Where performed services: education services

Guidance amended

Where performed services: scientific services

Guidance amended

Where performed services: Supplies of admission to relevant business customers: Introduction

EU Exit guidance amendments

Where performed services: law

EU Exit guidance amendments

Land-related services: Law

EU Exit guidance amendments

Land-related services: Introduction

Guidance amended

General rule: Evidence that the customer is in business

EU Exit guidance amendments

General rule: Customers with business and non-business activities

EU Exit guidance amendments

General rule: Supplies to relevant business customers (B2B)

EU Exit guidance amendments

General rule: Law

EU Exit guidance amendments

General rule: Introduction

EU Exit guidance amendments

Establishment making or receiving the supply: Tribunals and other decided cases

EU Exit guidance amendments

Establishment making or receiving the supply: VAT Groups: Contents

Page VATPOSS05920 archived

Establishment making or receiving the supply: VAT Groups: Single entity

EU Exit guidance amendments

Establishment making or receiving the supply: Embassies, legations, consulates, etc of overseas government

EU Exit guidance amendments

Establishment making or receiving the supply: Determining where the customer of electronically supplied services belongs: Status and location of the customer

EU Exit guidance amendments

Establishment making or receiving the supply: Evidence of establishment most closely connected

EU Exit guidance amendments

Establishment making or receiving the supply: Force of attraction

EU Exit guidance amendments

Establishment making or receiving the supply: The irrationality test

EU Exit guidance amendments

Establishment making or receiving the supply: Identifying the establishment making the supply

EU Exit guidance amendments

Place of supply of services: Belonging: Contents

Page VATPOSS04800 archived

Belonging: Law

EU Exit guidance amendments

Belonging: Introduction

EU Exit guidance amendments

Miscellaneous issues: Territory of the UK for VAT purposes

EU Exit guidance amendments

Miscellaneous issues: UK registration of traders with no place of business

EU Exit guidance amendments

Miscellaneous issues: UK registration for supplies made overseas

EU EXIT guidance amendments

Miscellaneous issues: Recovery of input tax

EU Exit guidance amendments

Miscellaneous issues: Liability

EU Exit guidance amendments

Place of supply of services: 2010 changes

EU Exit guidance amendments

Introduction: What is a ‘relevant business person’?

EU Exit guidance amendments

Introduction: Supplies to business and non-business customers

EU Exit guidance amendments

Introduction: Background to the rules

EU Exit guidance amendments

Introduction: Scope of this manual, and freedom of information

EU Exit guidance amendments

2018

24 October 2018 published amendments

Use and enjoyment: Hire of goods

Error: Electronically supplied services changed to hired goods.

31 July 2018 published amendments

Land-related services: Examples of land-related services

Amended to correct position. Previous entry included designated and non-designated areas - should only be designated.

2017

19 April 2017 published amendments

Introduction: Roles and responsibilities

Workflow options changed from 'Needs Review' to 'Draft' to allow manual owner to publish latest update.