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"
- From Accounting Entry to Taxable Event: The Acromet Case and VAT-TP Implications
- DG TAXUD Extends ICS2 Road and Rail Transport Deadline to December 31, 2025
- Potential VAT Changes for Travel Businesses: UK and EU TOMS Reforms, New Platform Rules
- EU Report Highlights Need for Enhanced Customs Controls Amid E-Commerce Growth and Non-Compliance
- Recent ECJ/General Court VAT Jurisprudence and Implications for EU Compliance (Jul–Aug 2025)
