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Place of supply of electronic services

To determine the place of supply of an electronic service you have to find out, if the recipient is a taxable or a non-taxable person.

The place of supply of electronically supplied services to a taxable person (e.g. an entrepreneur or a public legal entity who has been identified for VAT purposes) shall be the place where that person (recipient) has established his business.

The place of supply of electronically supplied services to non-taxable persons (e.g. private person) shall be the place where that person (recipient) is established, or where he has his permanent address or usually resides.
But: The place of supply to a non-taxable person who is established in an EU member state, by a taxable person who has established his business in the EU, shall be the place where the supplier has established his business.

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