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 another Member State, this may create a liability to register for VAT in that country and charge local VAT.