HMRC Guidance: Work out your place of supply of services for VAT rules

Find out which country’s VAT rules to use when supplying services abroad.

Contents

1. What ‘place of supply’ means
2. Which country’s VAT rules to use when charging VAT on services
3. Broadcasting, telecommunications and e-services
4. The general rule and the place of belonging
5. If you’ve more than one place of supply
6. Special rules for the place of supply
7. Services you supply outside the UK
8. Registering for VAT under special rules for place of supply

Source gov.uk