EU VAT scenario guide
EU B2C services VAT guide
The general EU rule for services supplied to a private consumer is taxation where the supplier is established.
General rule
Article 45 generally places B2C services where the supplier has established its business.
Important exceptions
Digital services, immovable property, events, transport and several other service categories have destination or performance-place rules.
Legal references
- Article 45
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.