13-466 PLACE OF SUPPLY OF SERVICES
Contents:
- 13-466 Introduction to place of supply of services
- 13-467 Flowchart: Place of supply of services – basic rule from January 2010
- 13-468 Flowchart: Exceptions to the basic rule for place of supply of services
- 13-469 Flowchart: Exceptions to basic rule for place of supply of ‘B2C’ services
- 13-470 Flowchart: Electronically supplied services
- 13-471 Place of ‘belonging’
- 13-472 Flowchart: Where a business ‘belongs’
- 13-475 ‘Some other fixed establishment’
- 13-480 Place of supply of services – basic rule
- 13-483 Place of supply of services: ‘B2B’ rule
- 13-500 Electronic services supplied to EU consumers pre 1 January 2021
- 13-540 ‘B2C’ services supplied where performed
- 13-542 Services related to land
- 13-544 Transport services
- 13-546 Hire of means of transport
- 13-550 Supplies via the internet
- 13-560 Place of supply of services: special circumstances