VAT: Making and receiving overseas supplies

5 Apr 2024

VAT treatment of supplies when exporting and receiving those supplies overseas is reliant on understanding the place of supply rules. Dougie Todd, Partner and Co-Head of VAT, explains the key aspects financial services businesses need to be aware of.

 

Watch the video to understand:

  • VAT treatment in international supplies
  • The specified supplies rule
  • The reverse charge mechanism

You can view the additional videos in this four-part series below:

You can also read further detail here. For further advice and assistance with your VAT obligations, contact Dougie Todd.