VATPOSS13050 | Other services to non-UK customers (B2C): Introduction

The place of supply of the following services is the place where the customer belongs when supplied B2C outside the UK

• transfers and assignments of copyright, patents, licences, trademarks and similar rights (VATPOSS13150)

• the acceptance of any obligation to refrain from pursuing or exercising (in whole or in part) any business activity or any rights

• advertising services (VATPOSS13200)

• services of consultants, engineers, consultancy bureaux, lawyers, accountants, and similar services, data processing and provision of information, other than any services relating to land (VATPOSS13250)

• banking, financial and insurance services (including reinsurance), other than the provision of safe deposit facilities (VATPOSS13300)

• services involving the use of natural gas and electricity systems and heat and cooling networks

• the supply of staff (VATPOSS13350)

• the letting on hire of goods other than means of transport (VATPOSS13400)

• telecommunication services (VATPOSS13450)

• radio and television broadcasting services (subject to use and enjoyment provision) (VATPOSS13500)

• electronically supplied services (VATPOSS13550)

Determining where a customer belongs is covered at VATPOSS04000.