With services, deciding the place of supply can be complicated.

To use this table you must first establish the place of supply for your services, as explained in paragraph 12.2.

If you are supplying services abroad, then the place of supply is not always obvious.

There was also potential for confusion about the place of supply of services.

Normal place of supply rules for the major travel supplies are:

This guide explains the rules you must use to work out the place of supply of services.

For freight transport the place of supply varies according to whether the customer is in business.

Separate rules apply for working out the place of supply for goods and services.

The place of supply rules for insurance, outlined above, also apply to reinsurance.

For the purpose of determining the place of supply in accordance with Art.

You will find information about this in Notice 741 Place of supply of services.

Normally, the place of supply of insurance is where the customer belongs.

Notice 741and 741A Place of supply of services provides further information.

Information about the limits is given in Notice 741 Place of supply of services.

The normal place of supply and liability rules apply to the supplies you make as an auctioneer.

The place of supply is where it.

Special place of supply rules include the following:

For most supplies of services, the place of supply is decided by what is known as the 'general rule'.

There are special rules for determining the place of supply of services delivered electronically.

The actual place of supply of the services to which the expenditure relates is not the key element here.

Most of the exceptions switch the place of supply to the place where the services are received.

Further guidance and more examples can be found in Notice 741 Place of supply of services.

Introduction What is the 'place of supply'?

For short term hires the place of supply is where the vehicle is physically given over to the customer.

For passenger transport the place of supply is where the transport takes place.