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:

• Basics of VAT for financial services
• VAT position of UK fund managers
• VAT position of financial intermediaries

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