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Supply of services connected with immovable goods
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Place of supply is where the immovable goods are located.
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Passenger transport services (B2B and B2C)
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Place of supply is where the passenger transport takes place.
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Transport of goods (B2C)
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Place of supply is the place or the places where the transport takes place.
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Intra-Community transport of goods (B2C)
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Place of supply is the place of departure.
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Intra-Community transport of goods (B2B)
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Place of supply is the place where the customer is established.
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Cultural, artistic, sporting, scientific, educational and entertainment or similar services supplied (B2B)
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In the case of admissions to an event, the place of supply is the place where the event actually takes place, except where attendance at such an event is virtual.
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Cultural, artistic, sporting, scientific, educational and entertainment or similar services supplied (B2C)
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In the case of B2C admissions to an event, the place of supply is where the event takes place.
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Cultural, artistic, sporting, scientific, educational and entertainment or similar services streamed or otherwise made virtually available supplied (B2C)
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In the case of admissions to an event that is streamed or otherwise made virtually available, the place of supply is the place where the customer is established.
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Ancillary transport services, valuations, work on movable property supplied (B2B)
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General rule with reverse charge applies. |
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Ancillary transport services, valuations of movable goods, work on movable property supplied and contract work (B2C)
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Place of supply is where the services are physically carried out.
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Restaurant and catering services, generally.
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Place of supply is where those services are physically carried out.
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Restaurant and catering services for consumption on board ships, planes and trains while within the community.
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Place of supply is the first scheduled point of departure of the ship, plane or train (for example, the State, if the first point of departure is the State).
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Hiring out of means of transport (short-term)
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For short-term hiring out of means of transport, the place of supply is where the transport is put at the disposal of the customer.
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Hiring out of means of transport long-term (B2C)
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The place of supply is where that customer is established or has a permanent address or usually resides. However, please see below for long term hire of pleasure boats.
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Hiring out a pleasure boat long-term (B2C)
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The place where the supplier puts the boat at the customer’s disposal provided that the supplier’s place of business or fixed establishment is in that place.
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Telecommunications, broadcasting or electronically supplied services (TBE services). (B2C), provided by non-EU based suppliers
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The place of supply is where the customer is established or has a permanent address or usually resides; provided that the TBE service is not connected with immovable goods.
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Telecommunications, broadcasting or electronically supplied services (TBE services), (B2C), provided by EU based suppliers
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Subject to the B2C €10,000 threshold, the place of supply is where the supplier is established, has a fixed establishment or permanent or usual address; provided that the TBE service is not connected with immovable goods. The supplier has an option to have the place of supply treated as in the row above.
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Certain specified services to customers outside the EU (B2C)
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The place where the customer is established, has a permanent address or usually resides.
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Intermediary services (B2C)
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The place where the underlying transaction is supplied.
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