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Official guidance
VAT Place of Supply of Services

VATPOSS05000 · Place of supply of services: Establishment making or receiving the supply: Contents

  • VATPOSS05100 · Establishment making or receiving the supply: Identifying the establishment making the supply
  • VATPOSS05200 · Establishment making or receiving the supply: The irrationality test
  • VATPOSS05300 · Establishment making or receiving the supply: Identifying the establishment receiving the supply
  • VATPOSS05350 · Establishment making or receiving the supply: Global contracts
  • VATPOSS05400 · Establishment making or receiving the supply: Alternative to the head office
  • VATPOSS05450 · Establishment making or receiving the supply: Force of attraction
  • VATPOSS05500 · Establishment making or receiving the supply: Evidence of establishment most closely connected
  • VATPOSS05600 · Establishment making or receiving the supply: Determining where the customer of electronically supplied services belongs: Contents
  • VATPOSS05700 · Establishment making or receiving the supply: Embassies, legations, consulates, etc of overseas government
  • VATPOSS05800 · Establishment making or receiving the supply: Whether land creates an establishment
  • VATPOSS05900 · Establishment making or receiving the supply: VAT Groups
  • VATPOSS05950 · Establishment making or receiving the supply: Tribunals and other decided cases
  1. Place of supply of services: Establishment making or receiving the supply: Contents
  2. Establishment making or receiving the supply: Force of attraction

VATPOSS05450 | Establishment making or receiving the supply: Force of attraction

From HM Revenue & Customs · VAT Place of Supply of Services

The UK position is that the establishment making the supply is the one most closely connected to it. Therefore, minimal involvement in making the supply will not be viewed as ‘intervening’.

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