The place of supply of services directly relating to land is in the country where the land is situated.(VATA 1994, Sch. 4A, para 1).
The place where the supplier or the recipient of the supply belong, is irrelevant for these services. If, for example, a self-employed UK architect advises a UK client about some land in France, the place of supply of the architect's services is France.
The services must relate directly to a specific site of land or buildings. This provision only applies to services where the land is a central and essential part of the service or where the service is intended to legally or physically alter a property.