VAT - Place of Supply & Establishment Rules Explored

Introduction

Many of the VAT place of supply rules for international services, turn on where a ‘person’ ‘belongs’.

Here, we encounter the concept of ‘establishment’ be it ‘business’ or ‘fixed’.

Why does it matter for the supplier or the recipient of the supply?

And what happens if either have establishments in more than one jurisdiction?

How do you decide whether VAT should be charged and where?

This webinar will answer these questions and more.

What You Will Learn

This webinar will cover the following:

• A refresher on general rule services
• What is a ‘person’ for VAT purposes?
• What constitutes a place of belonging for an individual, or a fixed or business establishment
• The progression of VAT case law to right now
• Does property create an establishment for VAT?
• What about a temporary presence in a territory?
• What happens if the supplier, or the customer seemingly belong in more than one place?
• How to decide where the VAT should fall
• E-services - how to determine where the customer belongs, and whether the supplier should register for VAT - where and how
• A refresher on the reverse charge and VAT accounting in the UK

This webinar was recorded on 6th February 2025

You can gain access to this webinar and 1,700+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.