VAT: Explanatory Notes on place of supply rules for services connected with immovable property now available in 23 EU official languages
The Explanatory Notes on the place of supply rules for services connected with immovable property are now available in 23 EU official languages. In October 2015 the Commission published them in English and they have been translated into 22 other EU official languages.
The Notes clarify the new provisions covered by Articles 13 b, 31a and 31b of the VAT Implementing Regulation (Council Implementing Regulation (EU) No 1042/2013) that will enter into force in 2017. The aim of these new provisions is to ensure a uniform application of the particular rule for services connected with immovable property contained in Article 47 of the VAT Directive.
