VATupdate

VAT Persons in the Sharing Economy: The Taxable, the Non-Taxable, and the In-Between – Part II

Customer’s status and capacity under EU VAT place of supply rules

Other than for attributing VAT personality to suppliers of goods or services, the concept of taxable persons is relevant for applying the place of supply rules for services laid down in Title V, Chapter 3 of the VAT Directive (Articles 43 – 59a). These rules rely mainly on the status of the customer as a taxable or non-taxable person, as well as on the capacity in which the service recipient acts in the relevant transaction.

Source Kluwertaxblog

See also VAT Persons in the Sharing Economy: The Taxable, the Non-Taxable, and the In-Between – Part I

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