Place of supply of services

There is now a revised main rule for the place of supply of Business-to-Business (B-to-B) services. These are now deemed to be taxable where the customer is located, rather than where the supplier is (with some exceptions).

A compulsory reverse charge applies for B-to-B services subject to this rule, and EC Sales Lists (ESL) need to be completed. Prior to 1 January 2010 ESL’s were only required for goods. For paper ESL’s you now have 14 days from the end of the month or quarterly reporting period to file, and for electronic ESL’s it is 21 days.

The place of supply rules can be a complex area, so if you do need further advice then Rabjohns can help.

For further information please contact John Sherratt on 01905 732122 or at js@rabjohns.co.uk