VATPOSS06500 - General rule: Evidence that the customer is in business
The business status of the customer is key to determining the place of supply. Where no such evidence is provided, the transaction should be treated as B2C.
The business status of the customer is key to determining the place of supply. Where no such evidence is provided, the transaction should be treated as B2C.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).