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HMRC internal manual

VAT Place of Supply of Services

Belonging: Introduction

B2B supplies which fall under the general rule are supplied where the customer belongs. Services supplied B2C are supplied where the supplier belongs under the general rule.

It is therefore necessary to have rules to help determine the place where the supplier or recipient belongs. These rules can be found in the following sections.

EC VAT law refers to the place of establishment whereas UK VAT law refers to the place of belonging. However, as they both mean the same thing for VAT place of supply purposes either word can be used.