VAT Place of Supply of Services

VATPOSS04200 - Belonging: Law

Section 9 VAT Act 1994

9 Place where supplier or recipient of services belongs {#}

(1) This section has effect for determining for the purposes of section 7A (or Schedule 4A) or section 8, in relation to any supply of services, whether a person who is the supplier or recipient belongs in one country or another.

(2) A person who is a relevant business person is to be treated as belonging in the relevant country.

(3) In subsection (2) 바카라 사이트渢he relevant country바카라 사이트� means바카라 사이트�

(a) if the person has a business establishment, or some other fixed establishment, in a country (and none in any other country), that country,

(b) if the person has a business establishment, or some other fixed establishment or establishments, in more than one country, the country in which the relevant establishment is, and

(c) otherwise, the country in which the person바카라 사이트檚 usual place of residence is.

(4) In subsection (3)(b) 바카라 사이트渞elevant establishment바카라 사이트� means whichever of the person바카라 사이트檚 business establishment, or other fixed establishments, is most directly concerned with the supply.

(5) A person who is not a relevant business person is to be treated as belonging -

(a) in the country in which the person바카라 사이트檚 usual place of residence or permanent address is (except in the case of a body corporate or other legal person);

(b) in the case of a body corporate or other legal person, in the country in which the place where it is established is.