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They flew to Bruges

24 November 2009 / Neil Warren
Issue: 4233 / Categories: Comment & Analysis , VAT
NEIL WARREN helps three clients deal with the place of supply changes that take effect on 1 January 2010


  • Place of supply rules are changing for international work.
  • Sales to non-business customers are not affected.
  • EC sales list requirement.
  • Location of customer is key.
  • VAT on construction services depends on where the land is situated.

Let me introduce you to three of my very successful VAT clients who trade with customers throughout the EU and in some cases the rest of the world:

  • Pam: an accountant from Glasgow carries out general accountancy work for business clients and also completes private tax returns for wealthy individuals.
  • Sue: a hairdresser.
  • Sam: a plumber who installs new bathrooms but also specialises in servicing and repairing old boilers.

They have all walked into my office at the same time (it’s now very crowded)...

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