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HMRC internal manual

VAT Registration

Non-established taxable persons (NETPs): place of supply

The removal of the domestic registration threshold from NETPs did not:

  • change the UK supply rules
  • create new types of liability
  • affect the criteria for determining the place of supply.

Overseas businesses making only reverse charge supplies of services to the UK are not normally affected by the removal of the threshold. However, there are some exceptions which are taxable supplies in the UK where they are supplied to a private customer rather than to a business. For example, services in connection with land located in the UK, and entertainment services when the performance takes place in the UK.