VATPOSS06400 - GENERAL RULE: SUPPLIES TO NON-BUSINESS CUSTOMERS (B2C) The general rule for B2C supplies is that the place of supply is where the supplier belongs, irrespective of the

location of their customer. So, for example, a vet established only in the UK when supplying his services to a French non-business customer would charge UK VAT even if the work was carried

out in France. The general rule for B2C supplies is the same as the basic rule under pre-2010 legislation. Print this page