Directive

Article 47 [Place of supply of services connected with immovable property]

Article 51 [Intra-Community transport of goods; place of departure]

Article 56 [Place of supply - hiring of means of transport]

Article 59 [Place of supply - professional and other services to non-taxable person outside Community]

Value Added Tax Consolidation Act 2010 section 33

Application and interpretation of section 34

Section 33 provides definitions and interpretive rules for applying the place of supply of services rules contained in section 34.

Every VAT-registered person is treated as a taxable person for the purposes of the place of supply rules, including non-taxable legal persons such as schools and hospitals registered for VAT.
Services connected with immovable goods include estate agents' services, holiday accommodation, telecommunications or broadcasting services bundled with accommodation, and construction preparation and co-ordination services.
"Short-term" hiring of transport means continuous use for not more than 30 days (90 days for vessels), while "long-term" means continuous use exceeding those periods.
Specified business-to-consumer services supplied to customers outside the EU are deemed to be supplied where the customer is established, meaning no Irish VAT applies.

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