Expansion of Place of Supply Determination for Virtually Available B2C Services (§ 3a Abs 13 UStG)

• Extension of the place of supply rules for virtually available B2C services (§ 3a para 13 UStG)
• The place of supply rules for B2C services have been expanded to include virtually available services (e.g. streaming, online) under § 3a para 11 lit a UStG (cultural, artistic, entertaining performances/services, etc.), where the recipient’s location principle also applies.
• The change will take effect on January 1, 2025.

Source: info.leitnerleitner.com

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