From 1 January 2010, the basic rule for the place of supply of business-to-business (‘B2B’) services is the customer's location, rather than the supplier's location. The exceptions to this rule are explained below and are set out in the order in which they appear in the law. They are referred to in the flowchart at ¶13-468 and ¶13-469.
Services supplied where performed or use and enjoyment occurs
(1) Services relating to land
Services connected with land are treated as being supplied where the land concerned is located, regardless of where the supplier and customer belong, or where the services are performed (VATA 1994, Sch. 4A, para. 1; Directive 2006/112, art. 44 and 47).