Land and Property: Place of Supply of Services

The place of supply of services changes of January 2010 introduced the new basic rules, where the recipient is established for B2B and where the supplier is established for B2C. The changes also included amendments to definition of some of the exceptions to the basic rule, including those relating to land. This exception now specifically includes the supply of holiday accommodation (hotels, apartments, caravans etc). At the same time, the changes impact on supplies by intermediaries. Therefore, whilst overall the new basic rules will ease the burden on most businesses, the impact for travel agents is less straightforward.