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Official guidance
VAT Place of Supply of Services
  • VATPOSS00500 · Data Protection
  • VATPOSS01000 · Place of supply of services: Introduction: Contents
  • VATPOSS02000 · Place of supply of services: 2010 changes
  • VATPOSS03000 · Place of supply of services: Miscellaneous issues
  • VATPOSS04000 · Place of supply of services: Belonging
  • VATPOSS05000 · Place of supply of services: Establishment making or receiving the supply: Contents
  • VATPOSS06000 · Place of supply of services: General rule: Contents
  • VATPOSS07000 · Place of supply of services: Land-related services: Contents
  • VATPOSS08000 · Where performed services: contents
  • VATPOSS09000 · Place of supply of services: Intermediary services: Contents
  • VATPOSS10000 · Place of supply of services: Intermediaries involved in the export of goods: Contents
  • VATPOSS11000 · Place of supply of services: Hire of means of transport: Contents
  • VATPOSS12000 · Place of supply of services: Restaurant and catering services: Contents
  • VATPOSS13000 · Place of supply of services: Other services to non-UK customers (B2C): Contents
  • VATPOSS14000 · Reverse charge
  • VATPOSS15000 · Place of supply of services: Use and enjoyment: Contents
  • VATPOSSUPDATE001 · VAT - Place of supply of services: update index
  • VATPOSS16000 · Place of supply of services: Electronically supplied services (special scheme): Contents
  • VATPOSSUPDATE100223 · VAT - Place of supply of services: recent changes
  • VATPOSSUPDATE100906 · VAT - Place of supply of services: recent changes
  • VATPOSSUPDATE110520 · VAT - Place of supply of services: recent changes
  • VATPOSSUPDATE111223 · VAT - Place of supply of services: recent changes
  1. VAT Place of Supply of Services
  2. VAT - Place of supply of services: recent changes

VATPOSSUPDATE111223 | VAT - Place of supply of services: recent changes

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

Below are details of the amendments that were published on 23 December 2011 (see the update index for all updates)

PageDetails of update
VATPOSS08000Updated to reflect changes in the law on place of supply for VAT effective from 1 January 2011
VATPOSS14300
VATPOSS14700Expanded to provide fuller information on the VAT reverse charge.
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