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Place of supply for insurance repair services

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HMRC has published a tax information and impact note explaining the VAT (Place of Supply of Services: Exceptions Relating to Supplies Made to Relevant Business Person) Order, SI 2016/726, which introduces an exception to the usual VAT place of supply rules for indemnity repairs carried out under insurance contracts with effect from 1 October 2016. This means that supplies will be treated as taking place where they are effectively used and enjoyed, rather than where the recipient is located. UK repairers will have to charge VAT at the standard rate, irrespective of where the provider of the insurance cover for the goods is located. See

Categories: News , Indirect taxes , VAT