EU VAT Place of Supply Advisor

How This Advisor Works (and What It Doesn’t Do)

The **EU VAT Place of Supply Advisor** is designed to provide quick, general guidance on determining where VAT should be accounted for in cross-border transactions within the European Union.

Our Logic at a Glance:

1. You answer a few key questions about your customer (Business/Individual) and the nature of your supply (Goods/Services).
2. The tool then applies the **general Place of Supply rules** as outlined in the EU VAT Directive (2006/112/EC).
3. It incorporates the **most common and significant exceptions** to these general rules, such as those for intra-community supplies of goods and certain categories of services (e.g., digital services to consumers, services related to land).
4. Based on these rules, it suggests the country where VAT is typically due and who is generally responsible for accounting for it (you, the supplier, or your customer via the Reverse Charge Mechanism).

Important Limitations (Please Read):

• General Guidance Only: This advisor provides a simplified overview. Real-world VAT situations can be highly complex.
• Not Legal or Tax Advice: This tool is for informational purposes only and is **not a substitute for professional tax consultation.**
• Selected Rules: While it covers common scenarios, it does not include every single specific rule, national derogation, simplification, or exception (e.g., triangular transactions, call-off stock, complex supply chains, specific national thresholds for certain services, or all nuances of the One Stop Shop / Import One Stop Shop schemes beyond general indication).
• Dynamic Regulations: VAT laws and interpretations can change. We strive to keep the underlying rules updated, but real-time legislative changes might occur.

For any specific, complex, or high-value transactions, we strongly advise consulting a qualified VAT expert or your national tax authority.