Value Added Tax Act 1994 Schedule 4A paragraph 5

Restaurant and catering services

Schedule 4A paragraph 5 establishes the rule for determining the place of supply of restaurant and catering services for VAT purposes.

• Restaurant and catering services have a specific place of supply rule that overrides the general rules
• The place of supply is determined by where the services are physically carried out
• This means VAT is charged in the country where the customer actually receives the restaurant or catering service
• The rule applies regardless of where the supplier or customer is established or registered for VAT