EU VAT scenario guide
EU immovable property services VAT guide
Services sufficiently connected with immovable property are generally taxed where the property is located.
General rule
Article 47 applies to both B2B and B2C services connected with immovable property.
Important exceptions
A factual connection with identified property is required; remote advice and general services may remain under the ordinary B2B or B2C rules.
Legal references
- Article 47
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.