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Contents

Official guidance
VAT Place of Supply of Services

VATPOSS06000 · Place of supply of services: General rule: Contents

  • VATPOSS06100 · General rule: Introduction
  • VATPOSS06200 · General rule: Law
  • VATPOSS06300 · General rule: Supplies to relevant business customers (B2B)
  • VATPOSS06320 · General rule: Customers with business and non-business activities
  • VATPOSS06350 · General rule: Supplies received wholly for private purposes
  • VATPOSS06400 · General rule: Supplies to non-business customers (B2C)
  • VATPOSS06500 · General rule: Evidence that the customer is in business
  • VATPOSS06600 · General rule: Examples
  1. Place of supply of services: General rule: Contents
  2. General rule: Evidence that the customer is in business

VATPOSS06500 | General rule: Evidence that the customer is in business

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

The business status of the customer is key to determining the place of supply. Where no such evidence is provided, the transaction should be treated as B2C.

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