Where is the place of supply of goods?

Where is the place of supply of goods? I was asked about the VAT treatment of a supply of goods made by a supplier in another EU member state to a UK business customer. The odd thing was that the invoices had VAT at 20% on them. The place of supply of goods is usually where the goods are when they are made available to the customer. This is … [Read more...]

Where’s the place of supply of land related services? Part 2

This article continues on from my recent post Where’s the place of supply of land related services? Part 1. In this article I’m going to look at the three areas affected by HMRC’s change of policy: Exhibition Stands Storage of goods Airport lounges Exhibition Stands Where the supply is simply that of the space for an exhibition stand … [Read more...]

Where’s the place of supply of services related to land? – Part 1

Where’s the place of supply for services related to land? HMRC has published Revenue & Customs Brief 22/12 setting out guidance on how to determine the correct place of supply for services connected with land. The new guidance signifies a change of policy by HMRC after discussions with the European Commission. The change has been brought about … [Read more...]

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