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HMRC internal manual

VAT Place of Supply of Services

HM Revenue & Customs
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Other services to non-EU customers (B2C): Introduction

The place of supply of the following services is the place where the customer belongs when supplied B2C outside the EU

  • transfers and assignments of copyright, patents, licences, trademarks and similar rights (VATPOSS13150)
  • the acceptance of any obligation to refrain from pursuing or exercising (in whole or in part) any business activity or any rights
  • advertising services (VATPOSS13200)
  • services of consultants, engineers, consultancy bureaux, lawyers, accountants, and similar services, data processing and provision of information, other than any services relating to land (VATPOSS13250)
  • banking, financial and insurance services (including reinsurance), other than the provision of safe deposit facilities (VATPOSS13300)
  • services involving the use of natural gas and electricity systems and heat and cooling networks
  • the supply of staff (VATPOSS13350)
  • the letting on hire of goods other than means of transport (VATPOSS13400)
  • telecommunication services (VATPOSS13450)
  • radio and television broadcasting services (VATPOSS13500)
  • electronically supplied services (VATPOSS13550)

These services were covered by Schedule 5 of the VAT Act 1994 prior to 1 January 2010.

Effectively, as the place of supply of these services is the customer location for non-EU recipients, services falling within this provision will always be outside of the scope of EC VAT.

Determining where a customer belongs is covered at VATPOSS04000.