Directive

Article 44 [Place of supply of services to taxable person - general rule]

Article 45 [Place of supply of services to non-taxable person - general rule]

Article 46 [Place of supply of services to non-taxable person - intermediary]

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

Article 48 [Place of supply of services - passenger transport]

Article 49 [Place of supply of services - transport of goods]

Article 50 [Place of supply of services - Intra-Community transport of goods]

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

Article 52 [Intra-Community transport of goods - over waters outside Community]

Article 53 [Place of supply of cultural, artistic, sporting, scientific, educational, entertainment services - taxable person]

Article 54 [Place of supply - cultural, artistic, sporting, scientific, educational, entertainment services - non-taxable person]

Article 55 [Place of supply of restaurant and catering services]

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

Article 57 [Place of supply - restaurant and catering services on board ships, aircraft, trains]

Article 58 [Place of supply - telecommunications, broadcasting and electronic services - non-taxable person]

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

Value Added Tax Consolidation Act 2010 section 34

General rules

Section 34 sets out the rules for determining the place where services are treated as supplied for VAT purposes, including the two general rules for business-to-business and business-to-consumer supplies and the numerous exceptions that apply to specific categories of service.

  • For B2B supplies the general rule is that the place of supply is where the recipient's business is established; for B2C supplies it is where the supplier's business is established.
  • Exceptions override both general rules for property-related services (where the property is located), passenger transport (where the transport takes place), restaurant and catering services (where physically carried out), and short-term hire of transport (where the vehicle is made available to the customer).
  • Further B2C-only exceptions apply to goods transport, cultural and similar activities, ancillary transport services, valuations of movable goods, contract work, long-term hire of transport, telecommunications, broadcasting and electronically supplied services, and intermediary services.
  • Where a service falls within an exception, the specific rule determines the place of supply regardless of where the supplier or recipient is established.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member