{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/note",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-services-order-1992/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order introduces, with effect from 1st January 1993, place of supply rules for specified services. It implements Articles 9(2) and 9(3) of EC Directive 77/388/EEC (OJ L145, 13.6.77, p.1), as amended by Articles 28bC, D and E of EC Directive 91/680/EEC (OJ L376, 31.12.91, p.1).\nArticle 3 of the Order revokes the Value Added Tax (Place of Supply) Order 1984.\nArticle 5 specifies the place of supply of services relating to land.\nArticles 6 to 10 specify the place of supply of transport and associated services.\nArticles 11 to 13 specify the place of supply of the services of intermediaries.\nArticle 14 specifies the place of supply of certain services when the recipient of those services makes use for this purpose of a registration number issued to him by a member State.\nArticle 15 specifies certain services the place of supply of which is where they are physically performed.\nArticle 16 specifies the place of supply of services described in paragraphs 1 to 7 of Schedule 3 to the Value Added Tax Act 1983.\nArticle 17 varies the normal place of supply rule (which is where the supplier belongs) for the letting on hire of means of transport by a United Kingdom supplier where the effective use or enjoyment during the period of hire is outside the Community.\nArticle 18 varies the normal place of supply of the letting on hire of means of transport by a supplier from outside the Community where the effective use or enjoyment during the period of hire is in the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3121/note",
    "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."
}