The law on the place of supply of services is complex.

The volume of cross-border supplies of services is significant and there is a special rule for certain services so that they are liable to the ‘reverse charge’ (also known as the ‘reverse service charge’ or the ‘tax-shift mechanism’ or ‘self‐accounting’; HMRC VAT – Reverse Charge Manual).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.