Place of supply of services

– see also International services

Accountancy/book-keeping services

Identification

Case Law – Strollmoor Ltd. [1996] BVC 2,041

Services connected with land

Case Law – Aspen Advisory Services Ltd. [1996] BVC 2,456

Where recipient belonged

Case Law – WH Payne & Co. [1996] BVC 2,551

Actor

Case Law – Burrows [2008] BVC 2,155

Advertising services

Exhibition services

Case Law – Finmeccanica Group Services Spa [2014] TC 03364 ; Inter-Mark Group sp z o o sp komandytowa v Minister Finansów (Case C-530/09). [2011] BVC 546 ; International Trade and Exhibitions J/V Ltd. [1996] BVC 2,905 ; Miller Freeman World-wide plc (No. 2). [1998] BVC 2,197

Generally

Commentary – VAT Reporter ¶13-466

Legislation/Regulatory – Dir. 2006/112 art. 59(b)

Case Law – Austrian National Tourist Office. [1998] BVC 2,284 ; Design Concept SA v Flanders Expo SA (Case C-438/01). [2003] BVC 388 ; Diversified Agency Services Ltd v. Customs and Excise Commissioners. [1996] BVC 133 ; Finmeccanica Group Services Spa [2014] TC 03364 ; Omnicom UK plc. [1995] BVC 1,198 ; Revenue and Customs Commissioners v Finmeccanica Group Services SpA [2015] BVC 525 ; Syndicat des Producteurs Indépendants (SPI) v Ministère de l'Économie, des Finances et de l'Industrie (France) (Case C-108/00). [2001] BVC 220 ; The Goldsmith Foundation for European Affairs. [2000] BVC 2,273

Group of companies

Case Law – British United Provident Association Ltd. [2001] BVC 2,353

Allowances in greenhouse gas emissions

Commentary – VAT Reporter ¶13-560

Ancillary transport services

Legislation/Regulatory – Dir. 2006/112 art. 54(2)(a) ; VATA94 Sch. 4A, para. 9C, 13

Anti-avoidance and international groups supplying services

Commentary – VAT Reporter ¶43-445

Arbitration services

Case Law – Von Hoffmann v. Finanzamt Trier (Case C-145/96). [1997] BVC 562

B2B supplies of services: customer's location from 2010

Commentary – VAT Reporter ¶13-350 ; VAT Reporter ¶13-466(2) ; VAT Reporter ¶65-545

B2C services supplied where performed

Boat show: cross-border VAT claim

Commentary – VAT Reporter ¶13-540

Entertainment by band to concert promoter (B2B)

Commentary – VAT Reporter ¶13-540

Exhibitions

Commentary – VAT Reporter ¶13-540

Generally

Commentary – VAT Reporter ¶13-540

No distinction between acting for film and in theatre

Commentary – VAT Reporter ¶13-540

Translation and interpretation services

Commentary – VAT Reporter ¶13-540

Work on or valuation of goods

Commentary – VAT Reporter ¶13-540

B2C supplies of services

Example of exceptions

Commentary – VAT Reporter ¶18-004

Exceptions to basic rule, flowchart

Commentary – VAT Reporter ¶13-469

Supplier's location

Commentary – VAT Reporter ¶13-350 ; VAT Reporter ¶13-466(1) ; VAT Reporter ¶65-545

Banking

Legislation/Regulatory – Dir. 2006/112 art. 59(e)

Basic rule

Business customer B2B – where customer belongs

Commentary – VAT Reporter ¶13-480(1) ; VAT Reporter ¶13-483

Changes

Commentary – VAT Reporter ¶13-350

Generally

Commentary – VAT Reporter ¶13-480

Non-business customer B2C – where supplier belongs

Commentary – VAT Reporter ¶13-480(2)

Basic rule exceptions

B2B supplies

Commentary – VAT Reporter ¶65-570

B2C supplies

Commentary – VAT Reporter ¶65-580

Generally

Commentary – VAT Reporter ¶65-560

Boat show services

Case Law – Ministre de l'Économie, des Finances et de l'Industrie v Gillan Beach Ltd (Case C-114/05). [2006] BVC 361

Broadcasting services

Case Law – Customs and Excise Commissioners v Chinese Channel (HK) Ltd. [1998] BVC 91 ; The Chinese Channel Ltd (HK). [1996] BVC 2,750

Changes

Made after 16 March 1998

Legislation/Regulatory – VATA94 s. 97A

Checklist

Commentary – VAT Reporter ¶13-466

Composite supply of services relating to waste disposal

Case Law – Commission of the European Communities v French Republic (Case C-429/97). [2001] BVC 140

Consultancy services

Generally

Case Law – Kollektivavtalsstiftelsen TRR Trygghetsrådet v Skatteverket (Case C-291/07). [2010] BVC 819 ; Revenue and Customs Commissioners v Zurich Insurance Co. [2006] BVC 458 ; Revenue and Customs Commissioners v Zurich Insurance Co. [2007] BVC 283 ; Sumitomo Mitsui Banking Corp Europe Ltd. [2009] TC 00089 ; Zurich Insurance Co. [2006] BVC 2,003

Cultural and similar events

Admission

Legislation/Regulatory – Dir. 2006/112 art. 53

Generally

Legislation/Regulatory – Dir. 2006/112 art. 54(1) ; VATA94 Sch. 4A, para. 4

Definitions

Legislation/Regulatory – Dir. 2006/112 art. 43

Electronically-supplied services

Generally

Commentary – VAT Reporter ¶13-500 ; VAT Reporter ¶42-625(2) ; VAT Reporter ¶43-470

Legislation/Regulatory – VATA94 Sch. 4A, para. 9

Supply to non-taxable persons

Legislation/Regulatory – Dir. 2006/112 art. 58, 59(k)

Equipment leasing

Case Law – Shamrock Leasing Ltd. [1999] BVC 2,032

Exhibition in London

Commentary – VAT Reporter ¶13-466

Financial transactions

Legislation/Regulatory – Dir. 2006/112 art. 59(e)

Fixed establishment

Car leasing company

Case Law – Lease Plan Luxembourg SA v. Belgian State (Case C-390/96). [1998] BVC 412

Gaming supplies

Case Law – RAL (Channel Islands) Ltd; RAL Ltd; RAL Services Ltd; RAL Machines Ltd. [2003] BVC 2,228

Generally

Case Law – Vincent Consultants Ltd. (1988) 3 BVC 808

Flowcharts

Basic rule from January 2010

Commentary – VAT Reporter ¶13-467

Exceptions to basic rule

Commentary – VAT Reporter ¶13-468

Exceptions to basic rule for B2C services

Commentary – VAT Reporter ¶13-469

Where business belongs

Commentary – VAT Reporter ¶13-472

Gas and electricity

Commentary – VAT Reporter ¶13-560 ; VAT Reporter ¶42-350(3)

Gas, electricity, heat or cooling energy

Legislation/Regulatory – Dir. 2006/112 art. 59(h)

General provisions

Legislation/Regulatory – Dir. 2006/112 art. 44-45 ; Dir. 2008/8 ; FA2009 s. 76, Sch. 36, para. 4 ; VATA94 s. 7A

Generally

Commentary – VAT Reporter ¶13-466 ; VAT Reporter ¶140(2) ; VAT Reporter ¶18-004(2) ; VAT Reporter ¶3-130

Goodwill, transfer of UK insurance business

Case Law – Winterthur Swiss Insurance Co. [2006] BVC 2,376

Hire of means of transport

Long-term hiring

Legislation/Regulatory – VATA94 Sch. 4A, para. 13A

Other than short-term hiring

Legislation/Regulatory – Dir. 2006/112 art. 56(2), (3) ; VATA94 Sch. 4A, para. 3

Short-term hiring

Legislation/Regulatory – Dir. 2006/112 art. 56(1), (3) ; VATA94 Sch. 4A, para. 3

Supplied post-31 December 2009

Commentary – VAT Reporter ¶13-546

Supplied pre-1 January 2010

Commentary – VAT Reporter ¶13-546

Hiring of goods other than means of transport

Legislation/Regulatory – Dir. 2006/112 art. 59(g) ; VATA94 Sch. 4A, para. 7

Insurance transactions

Legislation/Regulatory – Dir. 2006/112 art. 59(e)

Intermediaries

Legislation/Regulatory – Dir. 2006/112 art. 46 ; VATA94 Sch. 4A, para. 10

Case Law – Firstpoint (Europe) Ltd [2011] TC 01545 ; Staatssecretaris van Financiën v Lipjes (Case C-68/03). [2008] BVC 98

Internet

Commentary – VAT Reporter ¶13-550

Intra-Community passenger transport, goods sold in international waters

Case Law – Peninsular and Oriental Steam Navigation Co v Customs and Excise Commissioners. [2000] BVC 193 ; The Peninsular and Oriental Steam Navigation Co. [2000] BVC 2,202

Land related services

Acquisition of timeshare usage rights

Case Law – MacDonald Resorts Ltd v Revenue and Customs Commissioners (Case C-270/09). [2011] BVC 171 ; Macdonald Resorts Ltd [2006] BVC 2,731

And others

Commentary – VAT Reporter ¶13-542

Cases

Commentary – VAT Reporter ¶13-542

Generally

Commentary – VAT Reporter ¶13-542 ; VAT Reporter ¶33-300 ; VAT Reporter ¶65-760

Legislation/Regulatory – Dir. 2006/112 art. 47 ; HMRCBrf 22/2012 ; VATA94 Sch. 4A, para. 1

Case Law – Aspen Advisory Services Ltd. [1996] BVC 2,456 ; Mechanical Engineering Consultants Ltd. [1996] BVC 2,289

Immovable property

Commentary – VAT Reporter ¶13-542

Meaning of land

Commentary – VAT Reporter ¶13-542

Official view

Commentary – VAT Reporter ¶13-542

Official view of non-land related services

Commentary – VAT Reporter ¶13-542

Lawyers' services supplied to non-EU recipient for non-business purpose

Case Law – Razzak & Anor. [1998] BVC 2,061

Leasing

Generally

Case Law – ARO Lease BV v. Inspecteur der Belastingdienst Grote Ondernemingen, Amsterdam (Case C-190/95). [1997] BVC 547

Guernsey company

Case Law – Healthcare Leasing Ltd [2007] BVC 2,529

Letting on hire of cranes

Case Law – BPH Equipment Ltd. [1996] BVC 2,696

Letting on hire of goods other than means of transport

Legislation/Regulatory – VATA94 Sch. 4A, para. 7

Manufacture and installation of equipment

Case Law – Azo-Maschinenfabrik Adolf Zimmerman GmbH (No. 2). (1987) 3 BVC 535

Non-business customer B2C

Basic rule – where supplier belongs

Commentary – VAT Reporter ¶13-480(2)

Generally

Commentary – VAT Reporter ¶13-483

Open-ended investment companies

Case Law – Banque Bruxelles Lambert SA (BBL) v Belgium (Case C-8/03). [2007] BVC 101

Passenger transport

Legislation/Regulatory – VATA94 Sch. 4A, para. 2

Personalised registration number, sale by DVLA

Case Law – Tanjoukian v Revenue and Customs Commissioners. [2012] BVC 1,905

Place of belonging

B2C electronic supplies

Commentary – VAT Reporter ¶65-590

Generally

Commentary – VAT Reporter ¶13-471 ; VAT Reporter ¶65-590

Place where customer belongs

Commentary – VAT Reporter ¶13-471(2)

Place where supplier belongs

Commentary – VAT Reporter ¶13-471(1)

Place where recipient belongs

Legislation/Regulatory – VATA94 s. 9, Sch. 4A

Prevention of double taxation or non-taxation

Legislation/Regulatory – Dir. 2006/112 art. 59a, 59b

Professional services

Legislation/Regulatory – Dir. 2006/112 art. 59(c)

Radio and television broadcasting services

Generally

Legislation/Regulatory – VATA94 Sch. 4A, para. 8

Non-taxable persons outside the Community

Legislation/Regulatory – Dir. 2006/112 art. 59(j)

Real estate consultancy

Case Law – American Express Services Europe Ltd [2009] BVC 2,053 ; American Express Services Europe Ltd v Revenue and Customs Commissioners. [2010] BVC 381

Relate to land

Commentary – VAT Reporter ¶13-466

Relating to hired transport

Commentary – VAT Reporter ¶13-466

Restaurant and catering services

Generally

Legislation/Regulatory – Dir. 2006/112 art. 55 ; VATA94 Sch. 4A, para. 5

On board ships, aircraft or trains: intra-EC

Legislation/Regulatory – Dir. 2006/112 art. 57 ; VATA94 Sch. 4A, para. 6

Restaurant on board ship

Case Law – Faaborg-Gelting Linien A/S v. Finanzamt Flensburg (Case C-231/94). [1996] BVC 436

Reverse charge

– see Reverse charge

Reverse charge for wholesale supplies

Commentary – VAT Reporter ¶65-575

Right to services

Commentary – VAT Reporter ¶18-540

Satellite broadcasting

Case Law – British Sky Broadcasting Ltd. [1995] BVC 1,107

Services supplied where performed or use and enjoyment occurs

Commentary – VAT Reporter ¶13-483

Services supplied where received

Financial investments

Commentary – VAT Reporter ¶41-100(3)

Insurance and insurance services

Commentary – VAT Reporter ¶41-600

Insurance-related services

Commentary – VAT Reporter ¶41-650(3)

Monetary financial services

Commentary – VAT Reporter ¶40-100(3)

Non-monetary financial services

Commentary – VAT Reporter ¶40-150(3)

Reverse charge

– see Reverse charge

Single supply

Case Law – Levob Verzekeringen BV & Anor v Staatssecretaris van Financiën (Case C-41/04). [2007] BVC 155

Slot gaming machines

Case Law – RAL (Channel Islands) Ltd & Ors v Customs and Excise Commissioners (Case C-452/03). [2006] BVC 453

Some other fixed establishment

Gambling machines and juke boxes

Commentary – VAT Reporter ¶13-475

Generally

Commentary – VAT Reporter ¶13-475

Case Law – (1983) 1 BVC 1,190

Meals on planes and ships

Commentary – VAT Reporter ¶13-475

Takings from gaming machines on board ship

Case Law – (1985) 2 BVC 200,178

Sound engineering

Case Law – Dudda v. Finanzamt Bergisch Gladbach (Case C-327/94) [1997] BVC 3

Staff

Legislation/Regulatory – Dir. 2006/112 art. 59(f)

Storage of goods

Case Law – Minister Finansów v RR Donnelley Global Turnkey Solutions Poland sp. z o.o. (Case C-155/12). [2013] BVC 342

Supply of staff

Case Law – ADV Allround Vermittlungs AG (in liquidation) v Finanzamt Hamburg-Bergedorf (Case C-218/10). [2012] BVC 353 ; American Institute of Foreign Study (UK) Ltd. [1996] BVC 2,690 ; Mechanical Engineering Consultants Ltd. [1996] BVC 2,289

Telecommunication services and radio or TV broadcasting

Commentary – VAT Reporter ¶13-466

Telecommunications services

Generally

Legislation/Regulatory – VATA94 Sch. 4A, para. 8

Case Law – EGN BV – Filiale Italiana v Agenzia delle Entrate – Ufficio di Roma 2 (Case C-377/08). [2010] BVC 940

Non-taxable persons outside the Community

Legislation/Regulatory – Dir. 2006/112 art. 59(i)

Phonecards

Case Law – Arachchige [2009] BVC 2,003 ; Arachchige v Revenue and Customs Commissioners. [2010] BVC 1,046 ; R (on the application of IDT Card Services Ireland Ltd) v Customs and Excise Commissioners. [2005] BVC 194 ; Revenue and Customs Commissioners v Arachchige. [2009] BVC 475 ; Revenue and Customs Commissioners v IDT Card Services Ireland Ltd. [2006] BVC 244

Timeshare exchange

Case Law – RCI Europe v Revenue and Customs Commissioners (Case C-37/08). [2010] BVC 833

Tour operators' margin scheme

European law

Commentary – VAT Reporter ¶54-450

Generally

Commentary – VAT Reporter ¶54-480

HMRC Guidance – Notice 709/5

Case Law – Customs and Excise Commissioners v. DFDS A/S (Case C-260/95). [1997] BVC 279 ; DFDS A/S. [1995] BVC 1,184 ; Gulliver's Travel Agency Ltd. [1995] BVC 1,147

Transfer of fishing permits

Case Law – Heger Rudi GmbH v Finanzamt Graz-Stadt (Case C-166/05). [2010] BVC 497

Transfer of insurance contracts

Case Law – Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften (Case C-242/08). [2010] BVC 259

Transfers and assignments of intellectual property

Legislation/Regulatory – Dir. 2006/112 art. 59(a)

Transport

Ancillary transport services

Legislation/Regulatory – Dir. 2006/112 art. 54(2)(a) ; VATA94 Sch. 4A, para. 9C, 13

Generally

Legislation/Regulatory – Dir. 2006/112 art. 48-52

Case Law – (1986) 2 BVC 200,260 ; IDS Aircraft Ltd. [1995] BVC 1,126

Passenger

Legislation/Regulatory – VATA94 Sch. 4A, para. 2

Transport of goods

B2B basic rule

Commentary – VAT Reporter ¶22-425

HMRC Guidance – Notice 741a

B2C basic rule

Commentary – VAT Reporter ¶22-425

Generally

Legislation/Regulatory – VATA94 Sch. 4A, para. 9B, 11

Intra-Community

– see Intra-Community transport of goods

Non-business customers

Commentary – VAT Reporter ¶13-483

Post-1 January 2010 (supplies not made to a relevant business customer)

Commentary – VAT Reporter ¶13-544

Transport services

Freight transport

Commentary – VAT Reporter ¶13-544

Hire of car with driver v self-drive

Commentary – VAT Reporter ¶13-544

Post-1 January 2010 (supplies not made to a relevant business customer)

Commentary – VAT Reporter ¶13-544

Travel services

Modified place of supply

Commentary – VAT Reporter ¶13-570

Place business established

Commentary – VAT Reporter ¶13-570

Supply made from fixed establishment

Commentary – VAT Reporter ¶13-570

UK repairs made under UK insurance contracts

Commentary – VAT Reporter ¶13-466

Valuations/work on movable tangible property

Legislation/Regulatory – Dir. 2006/112 art. 54(2)(b) ; VATA94 Sch. 4A, para. 14

Veterinary services

Case Law – Maatschap MJM Linthorst, KGP Pouwels and J Scheres cs v. Inspecteur der Belastingdienst/Ondernemingen Roermond (Case C-167/95). [1997] BVC 480

Where business belongs

Agency may create belonging in UK

Commentary – VAT Reporter ¶13-472

Flowchart

Commentary – VAT Reporter ¶13-472

Generally

Commentary – VAT Reporter ¶13-472

Lease of aircraft

Commentary – VAT Reporter ¶13-472

Official policy on UK branches and agencies

Commentary – VAT Reporter ¶13-472

Place where customer contracts v where work done

Commentary – VAT Reporter ¶13-472

Veterinary surgeon's services

Commentary – VAT Reporter ¶13-472

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