VAT Directive, Article 44 (general B2B place-of-supply rule) (Council Directive 2006/112/EC, Art 44 (consolidated 1 January 2025))
A service supplied to a business customer is taxed where the customer is established, so a supply to a business established outside the EU, in the US for one, is outside EU VAT.
Dated 17 Oct 2026Source checked 17 Oct 2026Basis: primary text
In the source's own words
“The place of supply of services to a taxable person acting as such shall be the place where that person has established his business.”
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