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"
- ECJ to Decide if Free Tooling Provision Is a Taxable Supply of Services for VAT Purposes
- Advocate-General: Transfer Pricing Adjustments for Intra-Group Goods Likely Subject to VAT Compliance
- Transfer Pricing Adjustments Affect VAT Only if They Alter Agreed Transaction Price Between Parties
- A-G CJEU: Transfer Pricing Adjustments Are VAT Price Corrections for Previous Sales, Not Services
- AG Kokott: Transfer Pricing Adjustments Affect VAT Only if They Change Consideration, Not Just Profit Allocation
