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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): Letting on hire of goods (other than means of transport)

This rule applies to the lease or hire of goods regardless of where the goods are used, but does not cover the hire of any means of transport, which is explained in the section of this manual dealing with hire of a means of transport (see VATPOSS11000).

Examples of services falling within paragraph 2(f) include the lease or hire of

  • sound equipment for concerts, but not where installed and operated by the supplier as this could be a service ancillary to the event (where the equipment is installed), or the services of an engineer (where an operator is supplied with the goods)
  • mobile telephones, where the supply is of the handset only the connection of the phone is a telecommunications services (see VATPOSS13450).