A business ‘belongs’:

(1)where it has established its office or has a fixed establishment from which the service is supplied; or

(2)in the absence of such a place of business or fixed establishment (anywhere), where the trader has a permanent address or usually resides

(VATA 1994, s. 9; Directive 2006/112, art. 43; Notice 741A, para. 3.1ff. (2016 edn); HMRC Place of Supply – Services Manual at VATPOSS 4300).

A UK branch or agency of an overseas trader constitutes a business establishment (VATA 1994, s. 9(5)).

The usual place of residence of a company is where it is legally constituted, i.e. the country of incorporation (VATA 1994, s. 9(5)).

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