{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-16",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-16.json",
  "legislation": "uksi/1992/3121",
  "legislation_title": "The Value Added Tax (Place of Supply of Services) Order 1992",
  "legislation_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992",
  "path": "article/16",
  "kind": "article",
  "number": "16",
  "heading": "Services supplied where received",
  "text": "Where a supply consists of any services of a description specified in any of paragraphs 1 to 7 of Schedule 3 to the Act, and the recipient of that supply—\n(a) belongs in a country, other than the Isle of Man, which is not a member State; or\n(b) is a person who belongs in a member State, but in a country other than that in which the supplier belongs, and who—\n(i) receives the supply for the purpose of a business carried on by him;\n(ii) has been assigned a registration number by the member State in which he belongs; and\n(iii) is not treated as having himself supplied the services by virtue of section 7 of the Act,\nit shall be treated as made where the recipient belongs.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 3 was amended by S.I. 1985/799."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 7 was amended by paragraph 1 of Schedule 2 to the Finance Act 1987 (c. 16)."
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1995/3038",
      "affecting_title": "The Value Added Tax (Place of Supply of Services) (Amendment) Order 1995"
    },
    {
      "type": "substituted",
      "affecting": "uksi/1995/3038",
      "affecting_title": "The Value Added Tax (Place of Supply of Services) (Amendment) Order 1995"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3121/article/16",
    "retrieved_at": "2026-10-29T14:09:35.596562+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}