A: Unfortunately no. While the service of work on moveable goods for a business customer normally follows the general B2B Place of Supply rule of 'where the customer belongs' (irrespective of where the work is carried out), there is a special anti-avoidance rule that applies where the work is being done pursuant to an insurance contract and the customer is not the insured party. Under this special “Use & Enjoyment” rule, the Place of Supply is determined instead by where the repaired goods will be used/enjoyed by the insured party. In this case this is the UK, and so the UK supplier should charge UK VAT at the Standard Rate (see chapters 6.3, 13.1 & 13.2 of Notice 741A) even though the customer appears to be based in the Netherlands.
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