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Where on earth – 2
Key points
- The basic rule for place of supply of services depends on the location of the supplier and customer.
- For a B2B supply in another member state the business customer may have to account for the output tax as a reverse charge.
- Where a business ‘belongs’ is critical to the basic place of supply rules.
- There are many exceptions to the basic rule.
- Special rules may apply depending on the use and enjoyment of the supply.
- Changes at the end of the Brexit transitional period.
My article ‘Where on earth’ (Taxation 18 June 2020 page 17) explained the rules that determine the place of supply (POS) of goods for VAT purposes. This article examines the rules that apply to the POS of services.
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