Value Added Tax Act 1994 section 9

Place where supplier or recipient of services belongs

Section 9 sets out how to determine which country a supplier or recipient of services belongs in, for the purposes of the place of supply rules and the reverse charge.

• A relevant business person belongs in the country where they have their business or fixed establishment — or, if they have establishments in more than one country, the one most directly concerned with the supply
• Where a relevant business person has no business or fixed establishment in any country, they belong in the country of their usual residence or permanent address
• A non-business individual belongs in the country of their usual residence or permanent address
• A body corporate or other legal person that is not a relevant business person belongs in the country where it is established