From 1 January 2010, the ‘basic rule’ for the place of business-to-business (‘B2B’) supplies of services is the customer's location, rather than the supplier's location (VATA 1994, s. 7A(2)(a)). See ¶65-652 for place of supply of the customer for telecommunication roaming services and the method of apportionment.

Excepted ‘B2B’ services in VATA 1994, Sch. 4A, Pt. 2

The exceptions to this basic rule are below (see the flowchart at ¶13-467 and ¶13-468):

Electronically supplied services

If:

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