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Contents

Official guidance
VAT Place of Supply of Services

VATPOSS08000 · Where performed services: contents

  • VATPOSS08100 · Where performed services: introduction
  • VATPOSS08200 · Where performed services: law
  • VATPOSS08250 · Where performed services: Supplies of admission to relevant business customers
  • VATPOSS08300 · Where performed services: sporting services
  • VATPOSS08400 · Where performed services: scientific services
  • VATPOSS08500 · Where performed services: education services
  • VATPOSS08550 · Where performed services: entertainment services
  • VATPOSS08600 · Where performed services: ancillary services
  • VATPOSS08700 · Where performed services: exhibition services
  • VATPOSS08750 · Where performed services: work on goods
  • VATPOSS08800 · Where performed services: services to business customers
  • VATPOSS08850 · Where performed services: services to non-business customers (B2C services)
  • VATPOSS08900 · Where performed services: zero rating of work on goods exported from the EU
  • VATPOSS08950 · Where performed services: funeral services
  1. Where performed services: contents
  2. Where performed services: exhibition services

VATPOSS08700 | Where performed services: exhibition services

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

From 1 January 2011 only admission (and services ancillary to admission) are taxable where physically carried out when supplied B2B. All other exhibition services B2B fall under the general rule.

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