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The place of supply of services for taxable persons (B2B)

The place of the supply of services to a taxable person is generally the place where that person (the recipient) has established his business .

Examples:

• The place of supply of the transport of goods,
• the place of supply of the intra-EU transport of goods ,
• the place of supply of ancillary transport activities such as loading, unloading, handling and similar activities,
• the place of supply of services and ancillary services relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities such as fairs and exhibitions, including the supply of services of the organisers of such activities (but not: services in respect of admission),
• the place of valuations of or works on movable tangible property, advertising services, services of consultants, engineers, consultancy firms, lawyers, accountants and other similar services, as well as data processing and the provision of information,
• the place of supply of electronic services

…to a taxable person shall be the place where the recipient has established his business.

 

Some special provisions are:

The place of supply of services connected to immovable property shall be the place where the immovable property is located.

Examples:

• the provision of accommodation in the hotel sector,
• services for the preparation and coordination of construction work,
• services of architects

The place of passenger transport shall be the place where the transport takes place, proportionate to the distances covered. For more information please consult:

• Cross-border passenger transport services

The place of supply of services in respect of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, and of ancillary services related to the admission, shall be the place where those events actually take place.

The place of short-term hiring of a means of transport shall be the place where the means of transport is actually put at the disposal of the customer.

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