Value Added Tax Act 1994, section 7A(2) (place of supply of services) (VATA 1994 s.7A(2))
A service to a business customer is supplied where the customer belongs, so a supply to a business outside the UK is outside UK VAT. A service to a consumer is supplied where the supplier belongs, subject to the exceptions in Schedule 4A.
Dated 17 Oct 2026Source checked 17 Oct 2026Basis: primary text
In the source's own words
“(a)in a case in which the person to whom the services are supplied is a relevant business person, in the country in which the recipient belongs, and (b)otherwise, in the country in which the supplier belongs.”
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