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VAT - Unravelling Place of Supply & Establishment Rules

VAT - Unravelling Place of Supply & Establishment Rules

Session

16 Sep 2024

10:00 AM

11:30 AM

With a SmartPlan £144

With a Season Ticket £160

Standard price £320

All prices exclude VAT
Level
Intermediate: Requires some prior subject knowledge
CPD
1.5 hours
Group bookings
email us to discuss discounts for 5+ delegates

Introduction

Many of the VAT place of supply rules for international services, turn on where a ‘person’ ‘belongs’.

There is also the concept of ‘establishment’ be it ‘business’ or ‘fixed’.

Why does it matter for the supplier or the recipient of the supply?

What happens if either have establishments in more than one jurisdiction?

How do you decide whether VAT should be charged and where?

This virtual classroom session will answer these questions and more.

What You Will Learn

This live and interactive session will cover the following:

  • A refresher on the place of supply rules for general rule services
  • What is a ‘person’ for VAT purposes?
  • What constitutes a place of belonging for an individual, or a fixed or business establishment
    • The progression of VAT case law
    • Does property create an establishment for VAT?
    • What about a temporary presence in a territory?
  • What happens if the supplier, or the customer seemingly belong in more than one place?
    • How to decide where the VAT should fall
  • E-services- how to determine where the customer belongs, and whether the supplier should register for VAT - where and how
  • A refresher on the reverse charge and VAT accounting in the UK

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.