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HMRC internal manual

VAT Place of Supply of Services

Introduction: Roles and responsibilities

VAT: general enquiries

VAT: general enquiries deals with telephone and written enquiries from businesses about VAT and excise matters. For example

  • requests for copies of public notices
  • routine enquiries concerning the VAT treatment of goods intended for export from the EU or removal to another Member State.

Contact details for VAT: general enquiries are available on the following link


VAT policy team


The VAT Supply policy team is responsible for the VAT policy on cross border supplies of services and in particular the jurisdiction in which a supply of services take place.

If you are seeking policy advice on a particular case you should submit either a General Advice Request or a Technical Advice Request. Please see VPOLADV for more information.

Policy teams do not deal directly with the public and the public should not be referred to them.