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Place of supply of services and the VAT reverse charge (UK)

When you buy or sell services across borders, VAT depends on where the service is treated as supplied. HMRC Notice 741A sets out the general rules and their main exceptions.

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Les réponses sont rédigées par un modèle de langage à partir des seuls documents de cette base, avec leurs sources numérotées. Elles peuvent être inexactes et ne constituent pas un conseil juridique, médical ou financier : vérifiez les sources avant toute décision importante.

The two general rules

B2B general rule services are supplied where the customer belongs; B2C general rule services are supplied where the supplier belongs. There are exceptions, such as land-related services and use and enjoyment rules.

A business belongs where its business establishment is: where its central administration operates and day-to-day management decisions are taken. A registered office alone is not enough.

The reverse charge on services bought from abroad

If you belong in the UK and buy B2B general rule services from a supplier outside the UK, the reverse charge applies and you account for the VAT yourself, for example on legal services bought from a French business. If you're not VAT registered, the value of those services counts towards your taxable supplies for registration purposes.

Services directly related to land

These rules cover services where the land is central to the service, or which legally or physically alter a property, not those with only an indirect or incidental link. An interior designer redecorating a particular hotel supplies a land-related service; a colour scheme for a hotel chain's properties does not.

Questions fréquentes

Can I treat a customer who gives me a VAT number as a business?

Yes. Unless you have information suggesting the service is wholly for private use, you may presume your customer is in business if they give you their VAT number.

Are charities and local authorities B2B customers?

B2B supplies include supplies to customers with both business and non-business activities, such as charities, local authorities and government departments.

Does VAT MOSS still apply in the UK?

No. According to Notice 741A, the VAT MOSS service no longer applies in the UK for sales made after the end of the transition period on 31 December 2020.

Pour les développeurs et les agents

Intégrer / API / MCP

Branchez cette base à Claude, Cursor, ChatGPT ou votre propre application. Chaque requête API ou MCP coûte 0,10 €, débitée de votre crédit Kopik (non facturée si rien n'est trouvé). Il vous faut une clé API : créez-la depuis votre tableau de bord.

MCP pour vos agents

Adresse du serveur MCP de cette base (outils ask_base et search_base) :

URL MCP
https://kopik.io/api/mcp?base=uk-vat-guide-hmrc
Claude Code, Cursor et autres clients
Claude Code
claude mcp add --transport http kopik-uk-vat-guide-hmrc "https://kopik.io/api/mcp?base=uk-vat-guide-hmrc" --header "Authorization: Bearer kpk_…"
Configuration JSON (mcpServers)
{
  "mcpServers": {
    "kopik-uk-vat-guide-hmrc": {
      "url": "https://kopik.io/api/mcp?base=uk-vat-guide-hmrc",
      "headers": {
        "Authorization": "Bearer kpk_…"
      }
    }
  }
}

API REST pour vos applications

mode vaut "answer" (réponse rédigée + sources) ou "passages" (passages bruts seulement). Ajoutez un maxPriceCents facultatif pour plafonner le prix : si la base coûte plus cher, l'appel est refusé sans rien débiter.

curl
curl -X POST https://kopik.io/api/v1/bases/uk-vat-guide-hmrc/query \
  -H "Authorization: Bearer kpk_…" \
  -H "Content-Type: application/json" \
  -d '{"question": "Votre question ici", "mode": "answer"}'

Pour commencer

  1. Créez une clé dans votre tableau de bord et rechargez votre crédit.
  2. Remplacez kpk_… par votre clé.
  3. Tout le détail (réponses, erreurs, exemples JS et Python) : documentation développeurs.