Place of supply rules for services

Exceptions to the general place of supply rules

There are exceptions to the general place of supply rules that link the place of supply to where the service is carried out.

The supplier  will be required to register and account for Value-Added Tax (VAT) in the European Union (EU) Member State of supply unless covered by the reverse charge arrangement.

A summary of the exceptions to the general place of supply rules for services is set out in the table below.

Summary of the exceptions to the general place of supply rules for services
Type of ServicePlace of supply rule

Supply of services connected with immovable goods

Place of supply is where the goods are located. Where the service provider is outside Ireland and the work is carried out in Ireland, VAT is accounted for by the Irish business recipient on a reverse charge basis.

Passenger transport services (B2B and B2C)

Place of supply is where the passenger transport takes place.

Transport of goods (B2C)

Place of supply is the place or the places where the transport takes place.

Intra-Community transport of goods (B2C)

Place of supply is the place of departure.

Intra-Community transport of goods (B2B)

Place of supply is the place where the customer is established.

Cultural, artistic, sporting, scientific, educational and entertainment or similar services supplied (B2B)

In the case of admissions to an event, the place of supply is the place where the event actually takes place.

Cultural, artistic, sporting, scientific, educational and entertainment or similar services supplied (B2C)

In the case of B2C supplies of services and ancillary services in relation to an event, the general rule does not apply and the place of supply of the services is where the event takes place.

Ancillary transport services, valuations, work on movable property supplied (B2B)

General rule with reverse charge applies.

Ancillary transport services, valuations of movable goods, work on movable property supplied and contract work (B2C)

Place of supply is where the services are physically carried out.

Restaurant and catering services, generally.

Place of supply is where those services are physically carried out.

Restaurant and catering services for consumption on board ships, planes and trains while within the community.

Place of supply is the first scheduled point of departure of the ship, plane or train (e.g. the State if the first point of departure is the state).

Hiring out of means of transport (short-term)

For short-term hiring out of means of transport, thert place of supply is where the transport is put at the disposal of the customer.

Hiring out of means of transport long-term (B2C)

The place of supply is where that customer is established or has a permanent address or usually resides. However, see below for long term hire of pleasure boats.

Hiring out a pleasure boat long-term (B2C)

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.

Telecommunications, broadcasting or electronically supplied services (TBE services). (B2C), generally

Subject to a threshold of €10,000, 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.

Telecommunications, broadcasting or electronically supplied services (TBE services), (B2C), provided by EU based suppliers

Subject to a threshold of €10,000, the place of supply is where the supplier is established, has a fixed establishment or permanent or usual address. The supplier has an option to have the place of supply treated as in the row above.

Certain specified services to customers outside the EU (B2C)

The place where the customer is established, has a permanent address or usually resides.

Intermediary services (B2C)

The place where the underlying transaction is supplied.

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