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HMRC internal manual

VAT Place of Supply of Services

Belonging: Where a person belongs

A business, whether supplier or recipient of a service, belongs in the country where

  • they have a business establishment, or some other fixed establishment, or
  • their usual place of residence is located, if they have no business or other fixed establishment (the usual place of residence for a body corporate is where it is legally constituted), or
  • the establishment most directly concerned with the supply is located, if they have such establishments in more than one country.

Where a supplier or recipient of a service carries on a business through a branch or agency in a country it may satisfy the rules to be treated as making or receiving the supply through an establishment in that country.