1992 No. 3121
The Value Added Tax (Place of Supply of Services) Order 1992
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred on them by section 6(6) of the Value Added Tax Act 19831 and of all other powers enabling them in that behalf, hereby make the following Order:
PART IPRELIMINARY
Citation and commencement1
This Order may be cited as the Value Added Tax (Place of Supply of Services) Order 1992 and shall come into force on 1st January 1993.
Interpretation2
In this Order—
“the Act” means the Value Added Tax Act 1983;
“ancillary transport services” means loading, unloading, handling and similar activities;
“intra-Community transport of goods” means the transportation of goods which begins in one member State and ends in a different member State;
“pleasure cruise” includes a cruise wholly or partly for the purposes of education or training;
“registration number” means an identifying number assigned to a person by a member State for the purposes of value added tax in that member State.
Revocation3
The Value Added Tax (Place of Supply) Order 19842 is hereby revoked.
PART IIRULES FOR DETERMINING PLACE OF SUPPLY OF SERVICES
4
The rules for determining where a supply of goods or of services is made shall be varied in accordance with the following provisions of this Order.
Services relating to land5
Where a supply of services consists of—
a
the grant, assignment or surrender of—
i
any interest in or right over land;
ii
a personal right to call for or be granted any interest in or right over land; or
iii
a licence to occupy land or any other contractual right exercisable over or in relation to land;
b
any works of construction, demolition, conversion, reconstruction, alteration, enlargement, repair or maintenance of a building or civil engineering work;
c
services such as are supplied by estate agents, auctioneers, architects, surveyors, engineers and others involved in matters relating to land,
it shall be treated as made where the land in connection with which the supply is made is situated.
Transport
6
Subject to articles 7 and 10 below, services consisting of the transportation of passengers or goods shall be treated as supplied in the country in which the transportation takes place, and only to the extent that it takes place in that country.
7
For the purposes of article 6 above, there shall be treated as taking place wholly in a country any transportation which takes place partly outside the territorial jurisdiction of that country where—
a
it takes place in the course of a journey between two points in that country, whether or not as part of a longer journey involving travel to or from another country; and
b
the means of transport used does not put in or land in another country in the course of the journey between those two points.
8
Any—
a
goods or services provided as part of a pleasure cruise; or
b
services consisting of the transportation of any luggage or motor vehicle accompanying (in either case) a passenger,
shall be treated as supplied in the same place as the transportation of the passenger is treated as supplied (whether or not they would otherwise be treated as supplied separately); and, for the purpose of this article, a pleasure cruise shall be treated as the transportation of passengers.
9
Subject to article 14 below, where a supply consists of ancillary transport services, it shall be treated as made where those services are physically performed.
10
Subject to article 14 below, where a supply of services consists of the intra-Community transport of goods, it shall be treated as made in the member State in which the transportation of the goods begins.
Services of intermediaries
11
Subject to article 14 below, where services consist of the making of arrangements for the intra-Community transport of goods or of any other activity intended to facilitate the making of such a supply, they shall be treated as supplied in the member State where the transportation of the goods begins.
12
Subject to article 14 below, where services consist of the making of arrangements for the supply by or to another person of ancillary transport services in connection with the intra-Community transport of goods or of any other activity intended to facilitate the making of such a supply, they shall be treated as supplied in the member State where the ancillary transport services are physically performed.
13
Subject to article 14 below, where services consist of the making of arrangements for a supply by or to another person or of any other activity intended to facilitate the making of such a supply, being a supply which is not of a description within articles 9 or 10 above or 16 below, those services shall be treated as supplied in the same place as the supply by or to that other person is treated as made.
Use of customer’s registration number14
Where a supply of services—
a
falls within articles 10 to 13 above; or
b
consists of ancillary transport services provided in connection with the intra-Community transport of goods,
and the recipient of those services makes use, for the purpose of the supply, of a registration number, then, notwithstanding any provision of this Order to the contrary, the supply shall be treated as made in the member State which issued the registration number if, and only if, the supply would otherwise be treated as taking place in a different member State.
Services supplied where performed15
Where a supply of services consists of—
a
cultural, artistic, sporting, scientific, educational or entertainment services;
b
services relating to exhibitions, conferences or meetings;
c
services ancillary to, including those of organising, any supply of a description within paragraph (a) or (b) above;
d
the valuation of, or work carried out on, any goods,
it shall be treated as made where the services are physically carried out.
Services supplied where received16
Where a supply consists of any services of a description specified in any of paragraphs 1 to 7 of Schedule 3 to the Act3, and the recipient of that supply—
a
belongs in a country, other than the Isle of Man, which is not a member State; or
b
is a person who belongs in a member State, but in a country other than that in which the supplier belongs, and who—
i
receives the supply for the purpose of a business carried on by him;
ii
has been assigned a registration number by the member State in which he belongs; and
iii
is not treated as having himself supplied the services by virtue of section 7 of the Act4,
it shall be treated as made where the recipient belongs.
Hire of means of transport
17
Where a supply of services consists of the letting on hire of any means of transport and those services would be treated, apart from this article, as supplied in the United Kingdom, they shall not be treated as supplied in the United Kingdom if the effective use and enjoyment of the means of transport during the period of hire takes place outside the member States.
18
Where a supply of services consists of the letting on hire of any means of transport and those services would be treated, apart from this article, as supplied in a place outside the member States, they shall be treated as supplied in the United Kingdom if the effective use and enjoyment of the means of transport during the period of hire takes place in the United Kingdom.
(This note is not part of the Order)