After January 1, 2021, the general territoriality rules applicable to the provision of services will remain unchanged:
BtoB services will in principle be subject to the VAT of the place of establishment of the customer;
- BtoC services will in principle be subject to the VAT of the place of establishment of the supplier.
These general territoriality rules will apply subject to the application of special rules for certain services, and in particular BtoC services of consultants, engineers, lawyers, accountants, data processing and information provision, which will be subject to VAT in the customer’s country of residence.
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Source: HMRC
