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HMRC internal manual

VAT Place of Supply of Services

HM Revenue & Customs
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Miscellaneous issues: UK registration for supplies made overseas

Where UK suppliers make supplies in other Member States of the EC they may be liable to register in the Member State where the supply is made, subject to the rules on registration applicable in that country. If they do not have an establishment in that Member State, they may have to appoint a local tax representative to account for VAT on their behalf. UK suppliers must make their own enquiries about registration in other Member States with the authorities of the country concerned. HMRC cannot advise on the rules applicable in other countries. Contact details for each Member State can be found on the following website: