Cross-border transactions and VAT: supply of services

Resource type: Practice note

Status: Maintained

Jurisdictions: England, Wales

This note is one of a series of notes on cross-border transactions and VAT and deals specifically with the VAT principles which apply to the supply of services to and from the UK. For an introduction to the general VAT principles which apply to cross-border transactions, see Practice note, Cross-border transactions and VAT: an introduction.

Industry-specific exceptions to the general principles and customs duties are outside the scope of this note.

This resource has been restructured in the light of the 1 January 2010 changes to the supply of cross-border services. For more information on the current place of supply rules applying to cross-border services, see Practice note, Cross-border transactions and VAT: place of supply of services, refunds and EC sales lists. 

Mark Delaney, Head of UK VAT, and Jill Hallpike, Professional Support Lawyer, Baker & McKenzie LLP

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  • Resource ID: 4-383-2361
  • Products:  PLC UK Tax
  • This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.
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  • Cross-border: TaxCross-border: Tax (http://tax.practicallaw.com/2-103-1387)
  • VATVAT (http://tax.practicallaw.com/9-376-3548)
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