VAT Place of Supply Guidance for Oil and Gas Sector

UK HMRC Publications & Guidance

Published March 25th, 2026

Detected March 25th, 2026

Summary

HM Revenue & Customs has published new guidance to help businesses in the oil and gas sector determine the VAT place of supply for services. The guidance covers special rules, general rules, fixed establishment rules, and other factors affecting VAT treatment.

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What changed

HM Revenue & Customs (HMRC) has issued new guidance titled 'Help with VAT place of supply of services in the oil and gas sector – GfC18'. This document aims to clarify the complex rules for determining the VAT place of supply for services specifically within the oil and gas industry. It details sector-specific rules, general VAT principles, fixed establishment considerations, and other relevant factors that businesses must consider.

Businesses operating in the oil and gas sector should review this guidance to ensure accurate VAT treatment of their services. Following these guidelines is intended to reduce the risk of errors and potential penalty charges. The guidance should be read in conjunction with other published HMRC VAT materials.

What to do next

Review 'Help with VAT place of supply of services in the oil and gas sector – GfC18' guidance
Consult other published HMRC VAT guidance as directed
Apply guidance to determine VAT place of supply for services based on business circumstances

Penalties

Risk of penalty charges for making errors

Source document (simplified)

Promotional material

Help with VAT place of supply of services in the oil and gas sector – GfC18

Find out how to decide the VAT place of supply for services in the oil and gas sector.

From: HM Revenue & Customs Published 25 March 2026 Get emails about this page

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Help with VAT place of supply of services in the oil and gas sector – GfC18

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Details

These guidelines explain how to determine the VAT place of supply of services for businesses operating in the oil and gas sector.

These guidelines explain the:

special place of supply rules most relevant to the sector
general place of supply rules
fixed establishment rules
other factors that may affect the VAT treatment You should read these guidelines alongside HMRC’s published guidance. You will be directed to this guidance within these guidelines. You should use these guidelines to help your business make informed decisions, based on your business circumstances.

Following these guidelines will help to reduce your business risk of making errors, therefore reducing the risk of any penalty charges.

Published 25 March 2026 Get emails about this page Print this page