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Country overview: United Kingdom

Place of Supplies of Services (PoSS) rules in 2010

United Kingdom
Significant changes between draft law and Directives? No
Use and enjoyment rules for B2B transactions? Use and enjoyment will continue to apply to the following services:
  • Hire of goods
  • Telecommunications
  • Television and radio broadcasting
  • Electronically supplied services to business customers
Force of attraction rules regarding PE's? No
Do sanctions apply for failing to report reverse charged services? Yes, if effectively VAT is due.
Projected time period for ESLs for services? Quarterly (based on calendar quarters) unless a company also files ESLs for goods and exceed certain thresholds.
Do thresholds apply to ESLs for services? No
ESL filing deadline? For paper ESLs: 14 days from the reporting period
For electronic ESLs: 21 days from the reporting period
Do sanctions apply for late/incorrect submissions of ESLs for services ? Yes
ESL for services format already published? No, goods and services will be mentioned on the same ESL form, but separately identified.
Projected time period for ESLs for goods? The filing periods for such ESLs are likely to be as follows:
  • Businesses whose supplies of intra-community goods are less that £70,000 can file ESLs quarterly;
  • Businesses whose supplies of intra-community supplies of goods exceed £70,000 per annum should file monthly;
  • Businesses whose supplies of intra-community goods are less than £11,000 and whose total amount of taxable supplies is less than £92,500 may file ESLs annually.
The filing dates for such ESLs are:
  • Paper ESLs: 14 days from the end of the reporting period;
  • Electronic ESLs: 21 days from the end of the reporting period.
Do thresholds apply to ESLs for goods? See above.
ESL filing deadline? See above.
Impact on e-filing procedure? Yes, there is a longer time period available for the electronic filing of ESLs.
VAT return adapted? Not yet clear
Final date for 8th Directive refund requests is 30 September? Not yet clear

For further information, please contact Paul Bakker, DTT Global Indirect Tax Coordinator, or one of the Deloitte member firm contacts listed in the Overview of Member State legislation and materials.

Learn more
 EU: The VAT package
 Overview of the new rules
 EU legislation
 Overview of member state legislation and materials

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