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 VAT in the EU member state of supply unless covered by the reverse charge arrangement.
All businesses supplying these services cross-border to consumers (B2C) in the EU may fulfil their VAT registration obligations using the VAT One Stop Shop (OSS) scheme (see 40.53).
A summary of the exceptions to the general place of supply rules for services is set out in the table below.
| Exceptions – service | Place of supply |
| (i) | Supply of services connected with immovable |
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Web page updated on 17 Mar 2025 16:07