VATPOSS08850 - Where performed services: services to non-business customers (B2C services)

The following services are taxable where the service is performed, when carried out for non-business customers

• valuation of, and work on, goods (VATPOSS08750)
• cultural, artistic, and entertainment services (VATPOSS08550)
• sporting services (VATPOSS08300)
• educational services (VATPOSS08500), and
• scientific services (VATPOSS08400).

In order to find the place of supply, it is important to determine the place where the services are actually performed. Where a UK supplier provides such services to non-business customers, and the services are performed in an EU member state, this may create a liability to register for VAT in that country and charge local VAT.