Place of supply of services
| HMRC Reference:Notice 741 (May 2008) | View Change History |
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This notice explains how to determine the place of supply of your services and who must account for any VAT. If you supply services which are liable to VAT, it will tell you in which country the tax (if any) is due to be paid. It also explains how to deal with supplies of services which you receive from outside the UK.
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