Updated VAT Notice 741A: Place of supply of services

Released 31 December 2018

HMRC have published an updated version of VAT Notice 741A: Place of supply of services.

Notice 741A explains how to determine the place of supply of services and how to deal with supplies of services which a business receives from outside the UK.

Information has been updated in section 14 to reflect changes to the VAT rules for supplies of digital services and the eligibility for non-EU businesses to use the VAT Mini One Stop Shop (VAT MOSS).

View VAT Notice 741A.

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