1) General rule
Until 31st Dec 2009: services were taxed where the supplier was seated, subject to exceptions (immovable property, cultural/educational events, work on movable goods, transport, catalogue services at recipient’s seat).
Since 1st Jan 2010: For B2B services, the place of supply is generally the place where the recipient is established; former catalogue services constitute the general rule. Exceptions are still in place (immovable property by situs; cultural/educational events at place of performance; passenger transport by distance; restaurant/catering at place of performance; short‑term hiring of means of transport at place of putting at disposal). Reverse charge applies to intra‑EU B2B services; recapitulative statements are required.
2) Catalogue services (pre‑2010 list) and treatment
IP licensing; advertising/PR; legal/economic/scientific/technical consultancy; data processing; provision of information (incl. software electronically); credit granting/management; staff supply; non‑compete; hiring/leasing of movable tangible property (excluding means of transport); telecoms; broadcasting; electronic services; access to gas/electricity networks and related services. EU: reverse charge; no foreign VAT registration; third countries: recipient liable where applicable.
Invoices: no domestic VAT; reference “reverse charge”; show VAT IDs. VAT returns: report as non‑taxable domestic supplies; from 2010, new boxes/recapitulative statements for services.
3) Services relating to foreign immovable property
Taxed in the country where the property is located; invoices are not subject to domestic VAT; foreign VAT/registration may be required; otherwise no input VAT deduction. No change since 2010.
4) Congresses/seminars abroad
Prior to 2010, services were generally taxed where performed. Since 1 January 2010 (or 2011 for certain services), the place of supply for B2B services has shifted to the recipient’s place of establishment. As a result, such services are invoiced without domestic VAT, but the recipient may be required to account for VAT under the reverse charge mechanism. In some cases, foreign VAT registration may be necessary.
5) Work on movable goods/on‑site repairs
Until 2009, services were generally taxed where physically performed. Invoices were issued without domestic VAT, but foreign VAT registration might have been required, depending on the jurisdiction. From 2010, under the revised EU VAT rules, the place of supply for B2B services became the place where the recipient is established. For intra-EU transactions, the reverse charge mechanism applies
6) Services linked to cross‑border movement of goods
Agents, freight forwarders, processors. Until 2009: certain shifts of place of supply using VAT IDs; reverse charge; from 2010: general rule (recipient’s seat) and mandatory reverse charge in EU; additional invoice data (supplier and recipient VAT IDs) and recapitulative statements.
7) New exceptions from 2010
Restaurant/catering taxed where performed; short‑term hire of means of transport taxed at place of putting at disposal (≤30 days, ≤90 for vessels; >30 days taxed at recipient’s seat); passenger transport by distance. Formalities: verify EU counterpart’s VAT ID; recapitulative statements; invoice notes; timing based on performance date.
(All information provided without guarantee.)