Place of supply rules for services
What is a service for VAT purposes?
For Value-Added Tax (VAT) purposes, a service is any commercial activity other than a supply of goods.
Typical services include:
- refraining from doing something (toleration of a situation)
- the granting and surrendering of a right
- the services of caterers, mechanics, plumbers, accountants, solicitors, consultants
- the hiring (other than hire-purchase) or leasing of goods
- electronically supplied services, including digitised goods delivered online and the physical supply of customised software
- the handing back (after processing) of movable goods, made up from materials supplied by a customer.
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