Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Place of Supply of Services

From
HM Revenue & Customs
Updated
, see all updates

Where performed services: services to business customers

Prior to 1 January 2011, the following services were taxable where performed B2B and B2C

From 1 January 2011, the only ‘where performed’ service, when supplied B2B, is the admission to event and services ancillary to admission (VATPOSS08250). All other services relating to events are taxable under the general rule (VATPOSS06000), apart from those related to land.