# The Value Added Tax (Place of Supply of Services) Order 1992, Article 16: Services supplied where received


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—
(a) belongs in a country, other than the Isle of Man, which is not a member State; or
(b) is a person who belongs in a member State, but in a country other than that in which the supplier belongs, and who—
(i) receives the supply for the purpose of a business carried on by him;
(ii) has been assigned a registration number by the member State in which he belongs; and
(iii) is not treated as having himself supplied the services by virtue of section 7 of the Act,
it shall be treated as made where the recipient belongs.

---
Source: https://www.legislation.gov.uk/uksi/1992/3121/article/16 (the official version)
Page: https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/article-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.