Place of supply of services ― services supplied where performed

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note looks at several special place of supply of services rules that result in services being treated as supplied where they are performed. The categories of services affected include:

•
services involving either the valuation of or work on goods
•
services relating to culture, artistic, sporting, scientific, educational, entertainment or similar activities
•
admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events
•
certain restaurant and catering services
•
certain repair services under insurance contracts

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

For in-depth commentary on the legislation and case law, see De Voil Indirect Tax Service V3.192 and V3.198.

What is the place of supply of valuation and work on goods?

There is a special place of supply rule for valuation and work on goods. This special rule only applies to business to consumer (B2C) supplies. The special rule for B2C services says that the place of supply for valuation

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Place of supply of services ― services supplied where performed

Place of supply of services ― services supplied where performed