Place of Supply

Determining Place of Supply for Service Supplied

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A VAT Registered Set Design Assistant carries out a job in London and the Set Designer she works for comes to the UK for the job but is based in New York.  She invoices to the address in New York. 

Is the place of supply where the business customer is based, ie New York, even though the job was carried out in the UK and does she therefore not charge VAT?

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Ivor Windybottom
By Ivor Windybottom
12th Aug 2022 11:24

Is this a land-related service?

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Replying to Ivor Windybottom:
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By CarolMc
12th Aug 2022 12:13

It is for assisting a set designer on mostly fashion shoots. I don't think that would be classed as land-related would it?

What kind of set design might be classed as a land-related service?

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Replying to CarolMc:
Ivor Windybottom
By Ivor Windybottom
16th Aug 2022 11:43

HMRC gave some guidance on their views in Brief 22/12 (https://webarchive.nationalarchives.gov.uk/ukgwa/20140206161226/http://w...) and the EU has some guidance (https://ec.europa.eu/taxation_customs/system/files/2016-09/explanatory_n...).

The EU guidance excludes details about advertising and para 273 looks like it may provide some reassurance that it is not a land-related supply.

So, if not land-related the general rule for B2B supplies (i.e. place of supply where customer belongs) is likely to apply.

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