Value Added Tax Act 1994, section 8 (reverse charge) (VATA 1994 s.8(1)-(2))
When a supplier outside the UK serves a UK business and the place of supply is the UK, the UK business accounts for the VAT as if it had made the supply itself: the reverse charge.
Dated 17 Oct 2026Source checked 17 Oct 2026Basis: primary text
In the source's own words
“Where services are supplied by a person who belongs in a country other than the United Kingdom in circumstances in which this subsection applies, this Act has effect as if (instead of there being a supply of the services by that person)”
Where it was read
Figures it counts in
It is shown on its own, not counted into a figure.