Sources / Press and newsletters

VAT Directive, Article 44 (general B2B place-of-supply rule), EU

2 records were read from this source, dated 17 Oct 2026.

Its permanent copy is being made in the Wayback Machine.

Last checked 17 Oct 2026

What was read from it

Records read from this source
Record	Kind	As stated	Dated
VAT Directive, Article 44 (general B2B place-of-supply rule) (Council Directive 2006/112/EC, Art 44 (consolidated 1 January 2025))	Law or ruling	A service supplied to a business customer is taxed where the customer is established, so…	17 Oct 2026
VAT Directive, Article 196 (reverse charge on Article 44 services) (Council Directive 2006/112/EC, Art 196)	Law or ruling	When a supplier not established in a member state supplies a service to a business…	17 Oct 2026