What is a B2B supply?
A B2B supply is one where the customer is a relevant business person (¶13-462).
Briefly, a relevant business person is someone who carries on a business and does not receive the services wholly for a private purpose. If services are received wholly for private purposes, the supply is treated as a B2C supply.
General place of supply rule
The general rule is that when services are supplied B2B the place of supply is the customer’s location (VATA 1994, s. 7A(2)(a)). This has applied since 1 January 2010.
All services are general rule services UNLESS they are one of the exceptions to this rule (¶13-462).
