VATPOSS04300 | Belonging: Where a person belongs

A business, whether supplier or recipient of a service, belongs in the country where

• they have a business establishment, or some other fixed establishment, or

• their usual place of residence is located, if they have no business or other fixed establishment (the usual place of residence for a body corporate is where it is legally constituted), or

• the establishment most directly concerned with the supply is located, if they have such establishments in more than one country.

Where a supplier or recipient of a service carries on a business through a branch or agency in a country it may satisfy the rules to be treated as making or receiving the supply through an establishment in that country.