UK use and enjoyment rules
Member states can introduce another exception to the B2B rule according to the place where the services have been used and enjoyed. This exception may be introduced to avoid double taxation (positive use and enjoyment rules) or avoid non-taxation (negative use and enjoyment rules) or both.
UK has introduced the positive and negative use and enjoyment. This is, when certain services are delivered to a UK customer but consumed outside the EU, the place of supply would be deemed to be outside the EU (positive use and enjoyment). Similarly, when services are supplied to a non-EU customer but consumed in the UK, those services are deemed to be located in UK (negative use and enjoyment).
The following services are in scope: Telecommunication services, broadcasting services, electronically supplied services (to business customers), hired goods and hired means of transport.
More information is available in the online information published by the tax authorities.