The ‘basic rule’ for the place of business-to-consumer (‘B2C’) supplies is the supplier's location (VATA 1994, s. 7A(2)(b)).

Excepted ‘B2C’ services in VATA 1994, Sch. 4A, Pt. 3

The exceptions to this basic rule are below (see the flowchart at ¶13-467 and ¶13-469):

1intermediaries: if there is a supply to a person who is not a ‘relevant business person’ consisting of the making of arrangements for a supply by or to another person or of any other activity intended to facilitate the making of such a supply, that supply is made in the same country as the supply to which it relates (VATA 1994, Sch. 4A, para. 10; Notice 741A, para. 11);

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