Special rules for certain types of services
Apart from these principal rules, there are special rules for cer-
tain types of services. In particular, these are the following:
– The place of supply of services connected with land is where
the land is located.
– The place of short-term hiring of a means of transportation
(short-term means in general an uninterrupted period of no
more than 30 days) is generally where the means of transpor-
tation is in fact made available to the customer.
– In the case of B2C services, the place of long-term hiring of a
means of transportation is where the recipient has a perma-
nent address or is established. If the means of transportation
is a pleasure boat, the place is where the boat is actually put
at the disposal of the customer, provided the supplier’s place
of business, place of management, or a permanent establish-
ment from which this service is actually provided is situated
in that place.
– The place of supply of the following services is where the
business providing the service physically carries out the
– Cultural, artistic, scientifc, educational, sporting, entertain-
ment, or similar services as well as services in the connec-
tion with fairs and exhibitions (in each case restricted to
B2C services whereas the sale of tickets to such events in
case of B2B services is taxable at the place of event).
– In general restaurant and catering services.
– Valuations of and work on movable tangible property in the
case of B2C services.
– The place of supply of services by an intermediary in the case
of B2C services is the place where the underlying transaction
– If the customer is resident outside the EU, the place of supply
of certain B2C services is where the customer is resident
or domiciled. These include, but are not limited to: Use of
patents, copyrights, and trademarks, advertising, legal, tax,
technical and management consulting services, fnancial
services, use of information and know-how, provision of
personnel, hiring-out of movable property (except for means
of transportation), and certain services related to natural gas,
cooling energy, heat, and electricity distribution systems.
– In the case of B2C services, the place of supply of telecom-
munications services, radio and television services and elec-
tronically supplied services is where the customer is resident
or domiciled (with effect from January 1 2015).
– There is a very limited number of exceptional cases involving
suppliers or customers established outside the EU, in which
the place of supply is the place where the service is used or
– The place of supply of passenger transportation is the place
where the transportation takes place. Only the distance cov-
ered in Germany is subject to German VAT. The same applies
to the transportation of goods for B2C purposes, which is
not an “intra-Community transportation of goods”. However,
in case of an “intra-Community transportation of goods” for
B2C purposes, the place of supply for tax purposes is the
place of departure.