JJurical
VAT international2 credits

Determine the place of supply of a service — with the VAT consequence and invoice wording

Establish in which country a service is taxable for VAT: the general rules of Articles 44 and 45, and the exceptions for immovable property, events, restaurant services, transport, vehicle hire, digital services and intermediaries. The check gives the place of supply with its legal basis, the consequence — reverse charge, local VAT or a registration duty — and the matching invoice wording.

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vat-place-of-supply v1.0.0 · vintage 2026.1 · draft free
Example outcome
Place of supplyGermany
Basis — general B2B serviceArt. 44
VAT consequence — invoice wording requiredReverse charge
Flags — VIES and ViDA2 flags
sha256 a3f19c47e8b2d05f6c91a4e7d23b8f50…

Who it’s for

01VAT advisers who must establish the place of supply per service and want the legal basis on file.
02Finance and AR teams who need to know whether the reverse charge applies and what wording the invoice needs.
03Service providers supplying cross-border who want to know whether they must register in the customer’s country.

What the tool does

✓ Twelve service categories each with their own rule, plus the general rules Article 44 for B2B and Article 45 for B2C✓ Exceptions for immovable property, events and admission, restaurant services, passenger and freight transport, short and long-term vehicle hire, digital services and intermediaries✓ The place of supply with a reference to both the VAT Directive and the Dutch VAT Act✓ The VAT consequence per outcome: EU reverse charge, domestic reverse charge, local VAT with a registration duty, or outside the EU✓ The € 10,000 threshold for digital services to consumers, with a flag when it is exceeded without an OSS registration✓ Invoice wording for domestic and EU reverse charge, plus flags for VIES verification and the upcoming ViDA obligations
01 — Form
Case and key figures — a handful of fields.
02 — Draft
Full outcome layout, free.
03 — Pay and receive
Via Mollie, VAT/VIES handled.
04 — Report
Certified PDF + public hash.

The general rule is the exception

For services to businesses the place of supply is in principle the customer’s country, and the customer accounts for the VAT under the reverse charge. That works well for advice, software and marketing — but as soon as a service attaches to a physical place, a different rule takes precedence. Work on a building follows the building, a restaurant service the restaurant, admission to an event the venue. The reverse charge is then often unavailable and a local registration duty arises — precisely the scenario that turns out expensive afterwards.

The check runs through those exceptions in the right order and gives not only the country but what it means in practice: may you reverse-charge, must you register, what wording the invoice needs, and which points are still open — an unverified VAT number, for instance. The report states the place of supply, the legal basis, the tool version and the dataset vintage, so the assessment is traceable under audit.

Frequently asked questions about this tool

Does the tool also calculate the amount of VAT?
No. The outcome is the place of supply and its consequence: reverse charge, local VAT with a possible registration duty, or a place outside the EU. The standard rate of the country of taxation is shown alongside from the dataset, but no amount is computed — that would need the consideration and the applicable rate per service.
Does this also apply to goods?
No, this is the services rule set. For a chain of supplies of goods between three parties — with the transport attribution of Article 36a and the simplified triangulation regime — there is a separate chain transaction classifier. If you are unsure whether your transaction is a service or a supply of goods, start there: the two tools’ outcomes are not interchangeable.
Why does a Dutch place of supply so often give a reverse charge?
Because for a Dutch place of supply the tool applies the domestic reverse charge as soon as a supplier not established and not registered in the Netherlands supplies a Dutch business — including for services that otherwise follow a physical-location rule. For other EU countries the same facts yield a local registration duty instead. That asymmetry is in the source; the report shows the basis per outcome so you can check whether it holds in your case.
Does the check account for use and enjoyment?
No. The use-and-enjoyment rule (Article 59a) can move the place of supply into or out of a member state, and that rule is not modelled. The report carries an explicit note to that effect. Where the rule is in play, this check’s outcome is a starting point, not a conclusion.
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Determine the place of supply of a service — with the VAT consequence and invoice wording — Jurical