Value Added Tax Act 1994 section Schedule 4A paragraph 10

Intermediaries

Section Schedule 4A paragraph 10 establishes the place of supply rules for intermediary services provided to non-business customers, ensuring that such services are treated as taking place in the same country as the underlying supply they relate to.

• Intermediary services are treated as supplied in the same country as the underlying supply they facilitate
• This rule applies only where the customer is not a relevant business person (i.e. they are a non-business consumer)
• Intermediary services include making arrangements for a supply by or to another person
• The rule also covers any other activity intended to facilitate the making of such a supply