Section 4 Place of supply of services

United Kingdom

1. 1Status of the customer
2. 2Capacity of the customer
3. 3Location of the customer
4. 3aPresumptions for the location of the customer
5. 3bRebuttal of presumptions
6. 3cEvidence for the identification of the location of the customer and rebuttal of presumptions
7. 4Common provision regarding determination of the status, the capacity and the location of the customer
8. 5Supply of services governed by the general rules
9. 6Supply of services by intermediaries
10. 6aSupply of services connected with immovable property
11. 7Supply of cultural, artistic, sporting, scientific, educational, entertainment, and similar services
12. 8Supply of ancillary transport services and valuations of and work on movable property
13. 9Supply of restaurant and catering services on board means of transport
14. 10Hiring of means of transport
15. 11Supply of services to non-taxable persons outside the Community