This practice note provides an introduction to the general principles of UK VAT that apply to cross-border transactions and contains links to notes which cover specific areas of this topic. Industry specific exceptions to the general principles and customs duties are outside the scope of this note.
From 1 January 2010 until 2015, a series of changes to the European value added tax (VAT) system will come into effect to implement what is commonly referred to as the VAT package. The VAT package comprises a number of initiatives including changes to the place of supply of services, a new procedure for VAT refunds from a different member state and enhanced administrative co-operation between member states. This chapter compares the pre- and post-2010 rules dealing with the place of supply of services.