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HMRC internal manual

VAT Place of Supply of Services

HM Revenue & Customs
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Restaurant and catering services: Introduction

Restaurant and catering services are deemed to be supplied where physically carried out (although different rules can apply on board ships, planes and trains VATPOSS12300).

These rules were introduced as part of the place of supply changes. Before 1 January 2010 there were no specific rules for restaurant and catering services.