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HMRC internal manual

VAT Place of Supply of Services

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HM Revenue & Customs
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Where performed services: law

Law from 1 January 2011

UK Law: Schedule 4A paragraph 9A VAT Act 1994

Admission to cultural, educational and entertainment activities etc

(1) A supply to a relevant business person of services to which this paragraph applies is to be treated as made in the country in which the events in question actually take place.

(2) This paragraph applies to the provision of—

(a) services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events (including fairs and exhibitions), and

(b) ancillary services relating to admission to such events.

UK Law: Schedule 4A paragraph 14A VAT Act 1994

Cultural, educational and entertainment services etc

(1) A supply to a person who is not a relevant business person of services to which this paragraph applies is to be treated as made in the country in which the activities concerned actually take place.

(2) This paragraph applies to the provision of—

(a) services relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities (including fairs and exhibitions), and

(b) ancillary services relating to such activities, including services of organisers of such activities.

EC Law: Article 53 Principal VAT Directive

The place of supply of services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, and of ancillary services related to the admission, supplied to a taxable person, shall be the place where those events actually take place.

EC Law: Article 54 Principal VAT Directive

  1. The place of supply of services and ancillary services, relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities, such as fairs and exhibitions, including the supply of services of the organisers of such activities, supplied to a non-taxable person shall be the place where those activities actually take place.

  2. The place of supply of the following services to a non taxable person shall be the place where the services are physically carried out:

(a) ancillary transport activities such as loading, unloading, handling and similar activities;

(b) valuations of and work on movable tangible property.’.

Law prior to 1 January 2011

UK Law: Schedule 4A paragraph 4 VAT Act 1994

Cultural, educational and entertainment services etc

(1) A supply of services to which this paragraph applies is to be treated as made in the country in which the services are physically carried out.

(2) This paragraph applies to the provision of—

(a) services relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities (including fairs and exhibitions), and

(b) ancillary services relating to such activities, including services of organisers of such activities.

EC Law: Article 53 Principal VAT Directive

The place of supply of services and ancillary services relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities, such as fairs and exhibitions, including the supply of services of the organisers of such activities, shall be the place where those activities are physically carried out.