Place of supply of services ― consultancy, professional and other services

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note looks at the special place of supply rules that apply to a variety of different services that fall broadly under the bracket of consultancy, professional and ‘other’ services.

For an overview of VAT and international services more broadly, see the International services ― overview guidance note.

In-depth commentary on the legislation and case law that applies to consultancy, professional and other services can be found in De Voil Indirect Tax Service V3.193.

What are consultancy, professional and other services?

This guidance note looks at the place of supply rules that apply to a relatively wide range of services that fall into the following broad categories:

•
transfers and assignments of copyright, patents etc
•
advertising services
•
consultancy and professional services
•
banking, financial and insurance services
•
supplies of staff

VATA 1994, Sch 4A, para 16

Transfers and assignments of copyright, patents, licences, trademarks and similar rights

This category includes any transfers and assignments of copyright, patents, licences, trademarks and similar rights.

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