Short summary
- Determining the place of supply for services involves understanding different rules and applying correct VAT rates.
- Who pays VAT is determined by the place of supply rules, although there are certain exceptions to this rule.
- Common exceptions to general rules include immovable property, passenger transport services, catering & restaurant services, and electronically supplied services.
Source Taxually
Latest Posts in "European Union"
- Blog Luc Dhont: How Can Multinationals Comply with VAT on Transfer Pricing Adjustments Post-ECJ Arcomet?
- ECJ Opinion Sheds Light on VAT for Ancillary Services in German Accommodation Sector
- Briefing document & Podcast – C-409/04 (Teleos): Physical Movement & Supplier Due Diligence Key for Intra-EU VAT Exemption
- EU boosts tax cooperation with Andorra, Liechtenstein, Monaco, and San Marino
- Briefing document & Podcast: ECJ C-271/06 (Netto Supermarkt) – VAT exemption granted if fraud undetectable with due commercial care
