Key domestic legislation: Value Added Tax Act 1994, s 7A, Sch 4A
There are multiple UK VAT rules for determining whether UK VAT is due on services supplied to non-UK customers. These rules are known as the 'place of supply rules' and there are different rules depending on whether the customer is a business or a consumer. It is also important to know where the customer is established or normally resides as this too can affect the VAT treatment.
A business customer is defined as a person that carries on a business and does not receive services
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:42