New Vat Guidelines from HMRC January 2010 can also be found at
(copy link to browser) ROI customers only.
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ShowContent&id=HMCE_
CL_000860&propertyType=document#P547_48948
(B2B is a reference term for Business to Business)
HMRC January 2010 Guidelines
5.2 What is the B2B general rule for supplies of services?
If you supply B2B services, other than those covered by the special rules described in the other sections of this notice, the place of supply of your services is the place where your customer belongs for the purposes of receiving your supply (see section 3).
This is known as the B2B general rule. If you supply services that fall under this section and your customer belongs outside the UK , your supply is outside the scope of UK VAT. If your customer belongs outside the EC there may be local taxes which apply.
If your supply is taxable at a standard or reduced rate of VAT (that is to say that the supply is not exempt or zero-rated) and is made to a customer belonging in another Member State who is VAT registered there, with effect from 1 January 2010 you may need to complete and submit an EC Sales List. See Notice 725 The single market.
If however, your customer belongs in the UK , you must account for any UK VAT due.
To decide if you make B2B supplies see paragraph 2.5.
If you provide bought-in supplies of hired means of transport for the direct benefit of a traveller see paragraph 2.10.
If you supply B2B intermediary services where the place of supply is the UK , but the arranged supply is supplied outside the EC you may be able to zero-rate your supply. See section 13.
