Value Added Tax Act 1994 Schedule 5

Services supplied where received

Schedule 5 listed specific categories of services that were taxed in the country where the customer received them, rather than where the supplier was located. This schedule was removed from the legislation with effect from 1 January 2010.

• Schedule 5 identified services subject to the "place of supply" rule based on where the customer was established, rather than where the supplier belonged.
• This was relevant for determining which country had the right to charge VAT on cross-border service transactions.
• The schedule was removed by the Finance Act 2009, effective for all supplies made on or after 1 January 2010.
• From that date, revised place of supply rules for services took effect, replacing the approach previously set out in Schedule 5.