Originally posted by TheFaQQer
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The B2B general rule says "If you supply B2B services, other than those covered by the special rules described in the other sections of this notice, the place of supply of your services is the place where your customer belongs for the purposes of receiving your supply"
but there are different rules for electronically delivered services....
Section 17.8 of the HMRC guidelines says that if your "B2B supply is to a customer belonging outside the EC," you are "required to account for UK VAT to the extent that your customer uses and enjoys your services in the UK."
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