13-466 Introduction to place of supply of services
If a supply of services takes place in the UK it will be liable to UK VAT, at either the standard, reduced or zero rate unless it is exempt.
If a supply of services takes place outside of the UK, it is outside the scope of UK VAT. It may however be liable to another VAT regime. For digital services supplied to non-business customers in the EU, the MOSS scheme may be relevant (See ¶68-000). For other services supplied to non-business customers in the EU consideration may be required of whether a VAT registration liability applies, at least until the expanded OSS scheme is introduced from 1 July 2021.