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Home   Value-Added Tax (VAT)   VAT on services

VAT on services

Information on the place of supply rules for services and the VAT treatment for various types of services.

  • Place of supply rules for services
  • Exceptions to the general place of supply rules for services
    • Self-accounting for VAT on received services
    • Admission to events
    • Hiring services
    • Services of agents and intermediaries
    • Travel Agents' Margin Scheme (TAMS)
    • Services connected with movable goods
    • Use and enjoyment provisions
    • Supplies of services to non-business customers outside the EU (B2C)
  • Services taxable at the rate of the goods (the two-thirds rule)
  • Electronic services
    • Electronically supplied services
    • Electronic publications
  • Education
    • Education services
    • Research services provided by third level educational bodies
  • Sports
    • Member-owned golf clubs
    • Sporting facilities
  • Professional services
    • Advertising
    • Home care services
    • Legal services
    • Medical services
    • Opticians
    • Supply of staff
    • Veterinary services
    • Personal Insolvency Practitioners (PIPs)
    • Dental services
  • Restaurant, catering and canteen services
  • Accommodation
    • Emergency accommodation
    • Guest and holiday accommodation
  • Services relating to vessels and aircraft
  • Cost sharing group
  • Betting and gaming
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