01
The invoice label does not decide the treatment
Retainers, success fees, expenses, recharges and disbursements need to be tested against the contractual supply. Calling a cost a disbursement does not remove it from the value of the service.
- Fees and retainers
- Expenses and recharges
- Disbursement conditions
- Mixed and bundled services
02
Cross-border services start with customer status
The general B2B and B2C place-of-supply rules can produce different results, with specific exceptions for land, events and other services. Evidence of business status and belonging should be retained.
- Overseas business clients
- Private clients
- Land-related services
- Reverse-charge invoicing
Primary sources
Tax guidance changes. These official sources were checked on 31 August 2026.
VAT Notice 741A: place of supply of servicesKeeping VAT records