Provision of service

B2B Tax Area

In principle, the taxable area for the provision of services for business operators will be the place where businesses receiving services are established the business. However, if the service is provided to a fixed facility of a business operator different from the establishment site, the location of this fixed facility is the taxable land. Providing service for businesses is basically "beneficiary business taxation".

Below we will describe the taxable area of the service provided at B2B.

・Ships and planes during passenger transportation within the EU, restaurants and catering services in the train

→ departure point of passenger transportation work

· Short-term rental of vehicles

→ Where the vehicle was handed over to the customer

· Restaurant and catering service

→ Where the service was physically done

· Sales of admission tickets such as arts and educational events, and services incidental thereto

→ Places where events actually occurred

· Services related to arts and educational events, services accompanying them, including services by organisers

→ Customer location

· Passenger transport service