VATPOSS01320 - Introduction: Supplies to business and non-business customers
One of the changes introduced in 2010 was the differing treatment of certain supplies to relevant business persons (B2B) and non-business customers (B2C). For example, intermediary services B2B fall under the general rule whereas the same supplies B2C are taxable where the underlying supply takes place. »Ê¹ÚÌåÓýapprefore it is important to establish whether a service is supplied B2B or B2C at the outset.
To determine whether a supply is B2B it must be determined whether the customer is a relevant business person. Guidance on this is given in VATPOSS01350.