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Brexit ― cross-border supplies of services after the implementation period

Brexit ― cross-border supplies of services after the implementation periodThis guidance note considers a number of issues that may be relevant to businesses involved in cross-border supplies of services between the UK and the EU in connection with Brexit. It also covers certain transitional rules where there is a risk of double taxation.For an overview of the impact of Brexit on VAT and customs more broadly, see the Brexit ― overview guidance note.For further in depth commentary on the law, see De Voil Indirect Tax Service V1.301.Impact on place of supply of servicesThe UK’s place of supply rules did not change fundamentally after the end of the implementation period. However, there were some consequential changes to the rules / the practical application of the rules as a result of the UK no longer being an EU member state. The changes particularly affected certain services that are not covered by the ‘general’ place of supply rule. For the general rule and special rules, see the International services ― overview guidance note.The table below summarises the kinds of services most affected by changes when the implementation period came to an end:Type of serviceBrexit impactGuidance noteHiring of goodsThe place of supply rules previously contained ‘use and enjoyment’ provisions that could shift the place of supply where it would otherwise be non-EU but the goods were used and enjoyed in the UK (and vice versa). The provisions have changed so use and enjoyment applies