This paragraph covers the general rule for the place of supply of services.
For an overview of the place of supply of services rules more broadly, see V3.181.
Place of supply under the general rule
The general rule under UK legislation is that the place of supply of services is1:
- Ìý
•ÌýÌýÌýÌý where the supply is to a 'relevant business person', where the recipient belongs
- Ìý
•ÌýÌýÌýÌý where the supply is not to a 'relevant business person', where the supplier belongs
For the meaning of 'relevant business person', see V3.182A.
EU legislation and case law
The general rule in VATA 1994, s 7A was derived from Archived Directive 2006/EC/112, arts 44 and 45 which provided as follows:
| Scenario | Place of supply of services |
| In the case of a supply to a taxable person acting as such | The place where that person (ie the recipient of the service) has established his business. However, if those services are provided to a fixed establishment of the |
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