Revenue: VAT Consolidation Act 2010 Notes for Guidance - Finance Act 2020 Edition
34General rules
Summary
From 1 January 2010, there are two general place of supply rules for services, depending on whether the recipient is a business or a consumer.
− For Business to Busines...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.