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The following exceptions apply to both business customers and consumers:

1. Ìý

   •ÌýÌýÌýÌý Services connected to immovable property such as construction services, property management, services of estate agents, hotel accommodation.

2. Ìý

   These services are subject to VAT according to the place where the immovable property is physically located.

3. Ìý

   •ÌýÌýÌýÌý Short-term hire of means of transport.

4. Ìý

   'Means of transport' includes cars, boats, aeroplanes and similar vehicles supplied without a driver/operator.

5. Ìý

   'Short-term' means less than 90 days for boats and similar vessels, and less than 30 days in all other cases.

6. Ìý

   VAT applies to these services in the country where the means of transport is put at the disposal of the customer.

7. Ìý

   Note: Continuous hires of more than 30/90 days are subject to the general rule. The place of supply for long-term hires of pleasure boats is the place where the craft is put at the disposal of the