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VAT and the Place of Supply of Services supplied to non-taxable persons

The goal of this paper is to describe the problem areas the Commission has identified in Article 9 of the Sixth VAT Directive (Directive 77/388/EEC of 17 May 1977) when dealing with services supplied to non-taxable persons (B2C supplies). The document also provides an overview of possible modifications to the rules governing the place of supply and seeks reactions and input on the proposed framework and related issues. By considering the contributions of all stakeholders, the Commission will be in a better position to consider how best to progress the possible review of these rules.

This paper will be of interest to suppliers of services to non-taxable persons (i.e., B2C supplies) as it considers the idea of a shift of the place of taxation for several specific services. For other services the Commission suggests to maintain a status quo, but this should not pre-empt your comments also on these points.

This consultation is based on the document entitled "VAT - The Place of Supply of Services to Non-Taxable Persons PDF document Deutsch - 124 KBEnglish - 117 KBfrançais - 123 KB". This document does not signify that the Commission is committed to any official initiative in this area. Comments are invited by 4 April 2005.

Submissions may be made in writing, by facsimile or by e-mail to the attention of either Mr. Ludwig De Winter or Ms. Pia Michelsen.

Mail: European Commission
Directorate General Taxation and Customs Union
VAT and Other Turnover Taxes
Rue Montoyer 59 (Office MO 59 5/ 43)
B-1049, Brussels

Facsimile: 32-2-299-36-48