VAT on advertising services

The confusing rule of use and enjoyment on a b2b case

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trying to get help on the uk vat law since the uae law is based on it.

a simple example will summarize it all.

An american advertising firm contacted bbc to air an advertising for a random product accross  Europe including the UK through its sattelite bases channel. will this attract uk vat on the American co? 

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chips_at_mattersey
By Les Howard
31st Jul 2018 09:14

There is a difference between broadcasting services, where the use and enjoyment provisions apply, and advertising services, where those provisions do not, so the General Rule must apply.

Sch 4A, para 8 would seem to make the place of supply the UK to the extent that the advert is seen (used and enjoyed) in the UK. Presumably the same will apply to other MSs.

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