The article explains how the place of supply rules for travel services differ from standard B2B and B2C rules, highlighting key exceptions such as accommodation, transport, restaurants and event admission. It details how the Tour Operators Margin Scheme (TOMS) shifts the place of supply to the supplier’s location, offering potential VAT savings for UK and non‑UK businesses. Practical examples illustrate how different scenarios can change whether UK VAT is due.
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Accountancy Age · 2 days ago
The article outlines a compliance roadmap for UK firms expanding globally, highlighting the need to register for VAT in each jurisdiction, including Germany's €1 threshold and the EU's ViDA initiative. It details penalties for non‑registration, the adoption of PEPPOL e‑invoicing, and the launch of the Crypto‑Asset Reporting Framework in 2026. UK firms are urged to map their nexus, maintain accurate digital audit trails, and integrate tax engines compatible with EU standards.
ICAEW · 3 days ago
ICAEW’s Tax Faculty reminds businesses that the deadline for submitting a VAT return and paying any VAT due to HMRC is not extended even if it falls on a weekend or Bank Holiday. The general rule is one calendar month and 7 days after the end of the accounting period, with specific dates for each period in 2026/27. Paper returns and the annual accounting scheme have their own distinct deadlines.
Express · 7 days ago
HMRC has announced new VAT road fuel scale charges for petrol and diesel vehicles in the UK, effective from 1 May 2026 and lasting until 30 April 2027. The charges vary by CO2 emissions and accounting period, with specific rates for 12‑month, 3‑month and 1‑month periods. Businesses must adopt the new scales from the next prescribed accounting period beginning on or after 1 May 2026.
iNews · 8 days ago
The UK government has introduced a new VAT road fuel charge regime effective from 1 May 2026, applying to all VAT‑registered businesses that reclaim VAT on fuel used for private company car use. The charges vary by vehicle CO2 emissions and accounting period, with rates ranging from £54 to £190 per month or £657 to £2,297 per 12‑month period. Businesses must calculate the correct charge based on CO2 emissions or engine size if no CO2 figure is available.
Geo · 8 days ago
HMRC has launched new VAT road fuel scale charges for petrol and diesel drivers in the UK, effective from 1 May 2026 and lasting until 30 April 2027. The charges vary by CO₂ emissions band, ranging from £657 for low‑emission vehicles to £2,297 for high‑emission ones over a 12‑month period. Drivers can account for the charges annually, quarterly or monthly and must calculate the applicable rate for each period.
Electrifying · 18 days ago
The UK Treasury has appealed a tax tribunal decision that ruled public electric vehicle charge points should be subject to 5% VAT. The tribunal had determined that public charge points fall within the domestic electricity supply VAT cut, but the government is contesting this. The appeal was lodged within the 56‑day deadline.
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Key Takeaways
For B2B customers, the place of supply is where the customer is established.
Under TOMS, the place of supply is where the supplier is located, regardless of where the service takes place.
Accommodation is an exception where the place of supply is where the property is located.
Yes, if the services qualify for TOMS criteria, the place of supply can shift to Ireland, eliminating UK VAT.
Primary source
Read full article on LinkedIn by Laura ChippThis summary was published on VATfaqs.com on 24 March 2026. It relates to VAT developments in United Kingdom. The original source is LinkedIn Article by Laura Chipp.
