The place of supply of some services is, by exception, where they are physically carried out or performed – VATA 1994, Sch. 4A paras. 5, 7, 9A, 14 and 14A

They can be broadly categorised as follows into one of two categories;

1services relating to certain activities or events

2services relating to goods

Services relating to events

Restaurant and catering services are always treated as supplied in the country in which they are physically carried out.

In principle, services related to events are also vatable where they take place.

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