Services connected with immovable property

A specific place of supply rule exists for services connected with immovable property. The purpose of this rule is to ensure taxation occurs at the place of consumption of the service. 

Generally, the place of supply is where the property is located, if the supply of services:

  • is connected with immovable property
  • or 
  • is the grant of a right to use the property.

For more detailed information on services connected with immovable property, please see further guidance.