From 1 January 2010, the ‘basic rule’ for the place of business-to-business (‘B2B’) supplies of services is the customer's location, rather than the supplier's location (VATA 1994, s. 7A(2)(a)).

The ‘basic rule’ remains the supplier's location for business-to-consumer (‘B2C’) supplies (s. 7A(2)(b)).

Notes

1.  Supplier belongs in UK

This flowchart is for use when the person supplying the service belongs in the UK.

2.  Services for which there are special place of supply rules (see the flowchart at 13-468)

There are special place of supply rules for the following services:

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