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VAT Place of Supply of Services
Publication Date:
2019
Publisher:
Bloomsbury Professional
Copyright:
2019 Crown
VAT Place of Supply of Services
Guidance on the place of supply of services and its impact on the scope of VAT
20191021
GO
Contents
Contents
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VATPOSS01000: Introduction
VATPOSS01100: Scope of this manual, and freedom of information
VATPOSS01150: Roles and responsibilities
VATPOSS01200: Background to the rules
VATPOSS01300: Applying the rules
VATPOSS01320: Business and non-business customers
VATPOSS01350: What is a ‘relevant business person’?
VATPOSS02000: 2010 Changes
Close section
VATPOSS03000: Miscellaneous Issues
VATPOSS03100: Liability
VATPOSS03200: Recovery of input tax
VATPOSS03300: UK registration for supplies made overseas
VATPOSS03400: UK registration of traders with no place of business
VATPOSS03500: Territory of the UK for VAT purposes
Close section
VATPOSS04000: Belonging
VATPOSS04100: Introduction
VATPOSS04200: Law
VATPOSS04300: Where a person belongs
VATPOSS04400: Business establishment
VATPOSS04500: Fixed establishment
VATPOSS04600: Usual place of residence
VATPOSS04700: Business through a branch or agency
VATPOSS04800: Relocation of broadcasters and telecommunication and internet service providers
Close section
VATPOSS05000: Establishment making or receiving the supply
VATPOSS05100: Identifying the establishment making the supply
VATPOSS05200: The irrationality test
VATPOSS05300: Identifying the establishment receiving the supply
VATPOSS05350: Global contracts
VATPOSS05400: Alternative to the head office
VATPOSS05450: Force of attraction
VATPOSS05500: Evidence of establishment most closely connected to the supply
VATPOSS05600: Determining where the customer of electronically supplied services belongs
VATPOSS05700: Embassies
VATPOSS05800: Whether land creates an establishment
VATPOSS05900: VAT Groups
VATPOSS05950: Tribunals and other decided cases
Close section
VATPOSS06000: General Rule
VATPOSS06100: Introduction
VATPOSS06200: Law
VATPOSS06300: Supplies to relevant business customers (B2B)
VATPOSS06320: Customers with business and non-business activities
VATPOSS06350: Supplies received wholly for private purposes
VATPOSS06400: Supplies to non-business customers (B2C)
VATPOSS06500: Evidence that the customer is in business
VATPOSS06600: Examples
Close section
VATPOSS07000: Land-related services
VATPOSS07100: Introduction
VATPOSS07300: Meaning of law
VATPOSS07500: Services relating to land
VATPOSS07600: Examples of land related services
VATPOSS07800: VAT registration for suppliers of land related services
Close section
VATPOSS08000: Where performed services
VATPOSS08100: Introduction
VATPOSS08200: Law
VATPOSS08250: Supplies of admission to relevant business customers
VATPOSS08300: Sporting services
VATPOSS08400: Scientific services
VATPOSS08500: Education services
VATPOSS08550: Entertainment services
VATPOSS08600: Ancillary services
VATPOSS08700: Exhibition services
VATPOSS08750: Work on goods
VATPOSS08800: Services to business customers
VATPOSS08850: Services to non-business customers
VATPOSS08900: Zero rating of work on good exported from the EC
VATPOSS08950: Funeral services
Close section
VATPOSS09000: Intermediary Services
VATPOSS09100: Intermediaries
VATPOSS09300: Identifying the place of supply
Close section
VATPOSS10000: Intermediaries involved in the export of goods
VATPOSS10100: Law
VATPOSS10200: Zero rating
Close section
VATPOSS11000: Hire of Means of Transport
VATPOSS11100: Introduction
VATPOSS11200: Law
VATPOSS11300: Means of transport
VATPOSS11350: Continuous possession or use
VATPOSS11370: Place where the vehicle is put at disposal
VATPOSS11400: Hire with crew and liability
Close section
VATPOSS12000: Restaurant and catering services
VATPOSS12100: Introduction
VATPOSS12200: Law
VATPOSS12300: On board ships, planes and trains
Close section
VATPOSS13000: Other services to non-EU customers
VATPOSS13050: Introduction
VATPOSS13100: Law
VATPOSS13150: Copyright, patents, etc
VATPOSS13200: Advertising
VATPOSS13250: Services of consultants, engineers, lawyers, accountants, similar services, data processing and the provision of information
VATPOSS13300: Banking and financial services
VATPOSS13350: Supplies of staff
VATPOSS13400: Letting on hire of goods (other than means of transport)
VATPOSS13450: Telecoms
VATPOSS13500: Radio and broadcasting
VATPOSS13550: Electronically supplied services
Close section
VATPOSS14000: Reverse charge
VATPOSS14100: Introduction
VATPOSS14200: Law
VATPOSS14300: Services to which the reverse charge applies
VATPOSS14400: Input tax, partial exemption and groups
VATPOSS14500: Time of supply for reverse charge services
VATPOSS14600: Valuation
VATPOSS14700: Registration
Close section
VATPOSS15000: Use and enjoyment
VATPOSS15100: Introduction
VATPOSS15200: Determining use and enjoyment
VATPOSS15300: Telecommunication services
VATPOSS15400: Broadcasting
VATPOSS15500: Electronically supplied services
VATPOSS15600: Hiring of goods
VATPOSS15700: Insurance repair services
Close section
VATPOSS16000: Electronically supplied services (VOES)
VATPOSS16100: Overview
VATPOSS16200: UK law
VATPOSS16300: EC law
[34.200.236.68]
34.200.236.68
