B2B and B2C – The distinction and importance A key feature of the place of supply rules is the distinction between B2B (business to business) and B2C (business to consumer) supplies. The distinction is important because it determines, inter alia, whether GB VAT is applicable to a supply made by a GB supplier. Status of […] The post B2B and B2C – The distinction and importance appeared first on UK VAT Advice.| UK VAT Advice
Land related services Whether a service is “related to land” is important because there are distinct rules for this type of supply compared to the General Rule. The place of supply (POS) of land related services is where the land is located, regardless of where the supplier or recipient belong. The rule applies only to […]| UK VAT Advice