THEMES A-Z

The place of supply of services for non-taxable persons (B2C)

The place of supply of goods to a non-taxable person is generally the place where the supplier has established his business.

Some special provisions are:

The place of supply of services connected to immovable property shall be the place where the immovabel proberty ist 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 the following page:

Cross-border passenger transport services

The place of supply of the transport of goods, other than the intra-EU transport of goods, to non-taxable persons shall be the place where the transport takes place, proportional to the distances covered.

The place of supply of the intra-EU transport of goods to non-taxable persons shall be the place of departure.

Place of supply of electronic services

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 supplied to a non- taxable person shall be the place where those activities actually take place.

The place of supply of ancillary transport activities such as loading, unloading, handling and similar activities to non-taxable persons shall be the place where those activities actually take place.

The place of valuations of or work on movable tangible property shall be the place where those activities 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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