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HMRC internal manual

VAT Place of Supply of Services

Introduction: Scope of this manual, and freedom of information

Place of supply is one of the basic principles of VAT. This manual sets out the rules as they apply to services and the HMRC interpretation of those rules. As permanent guidance it forms a part of the main reference material for people who work in the Department. HMRC formal procedures and work systems are outlined in this and other manuals. Together they set out HMRC’s rules and guidelines and give general advice on interpreting them. They are primarily intended for internal use and so, if you are a taxpayer, you should not rely on the content for calculating your taxes and duties.

The manual only covers the UK application of the EC place of supply rules. Those requiring information about the rules as they apply in other EC Member States should contact the appropriate tax authority. Contact details for each Member State can be found on the following website:[]()

There are no exemptions under the government code of practice and so all information in this manual may be released on request.