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Posted Mon, 23 Nov 2020 14:25:37 GMT by cocoaarriba K
hello, i would like to know how i categorize a purchase of a manufacturing licence from an EU country . is it considered as a service ?
Posted Thu, 26 Nov 2020 17:57:55 GMT by HMRC Admin 10
Hi

Apologies, it is not completely clear exactly what you have purchased.

However, the rules for the place of supply of services can be found using the link below or by viewing VAT Notice 741A:

Place of supply of services (VAT Notice 741A)

I would also invite you to section 12.3 and 12.3 of the above mentioned VAT Notice.

Thankyou.

Regards.

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