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HMRC internal manual

VAT Place of Supply of Services

General rule: Supplies to non-business customers (B2C)

The general rule for B2C supplies is that the place of supply is where the supplier belongs, irrespective of the location of their customer. So, for example, a vet established only in the UK when supplying his services to a French non-business customer would charge UK VAT even if the work was carried out in France.

The general rule for B2C supplies is the same as the basic rule under pre-2010 legislation.