EU VAT scenario guide
EU B2B services VAT guide
The general EU rule for services supplied to a business customer is taxation where that customer is established.
General rule
Article 44 of the VAT Directive generally places B2B services where the customer is established. When the supplier is not established there, Article 196 commonly makes the business customer liable through the reverse charge.
Important exceptions
Immovable property, events, transport, restaurant services and other specifically listed services can follow different place-of-supply rules.
Legal references
- Article 44
- Article 196
This guide summarizes the general EU framework. Classification, establishment, customer evidence, national implementation and special schemes can change the result. Confirm material transactions with the relevant tax authority or adviser.