The following table provides an overview of the place of supply rules for services provided by an Austrian supplier.
| Type of service | B2B | B2C |
| Services connected with immovable property | Where the property is located |
| Passenger transport | Where the transport physically takes place
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
Where passenger transport involves a journey through more than one country, VAT applies in each country to the extent that the journey took place |
| Goods connected with transportation services | General rule (reverse charge service) | Where the transport takes place
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
For intra-EU transportation, the place where the transportation began |
| Handling and storage that is ancillary to transportation services | General rule (reverse charge service) | Where the service is physically carried out |
| Admission to cultural, scientific, sporting, educational or similar events | Where the event takes place |
| Other services connected with cultural, scientific, sporting, educational or similar events | General rule (reverse charge service) | Where the event takes place |
| Work on goods and valuation of movable property | General rule (reverse charge service) | Where the service is physically carried out |
| Restaurant and catering services | |
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Web page updated on 17 Mar 2025 14:26