The place of supply of services depends on where the supplier or customer ‘belongs’. Where the work is actually done is not relevant (VATA 1994, s. 7A; Directive 2006/112, art. 43–59b).

(1) Business customer (‘B2B’) – basic rule – where customer ‘belongs’

From 1 January 2010, the basic rule is that, for services supplied to a ‘relevant business’ customer for the purposes of that person’s business, the place of supply is where the customer ‘belongs’ (flowchart at ¶13-467; VATA 1994, s. 9 as amended by FA 2014, s. 104).

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