Provision of service

B2C Tax Area

The taxable area for the provision of services for consumers is the place where the service provider established the business. However, as a case where the location of the fixed facility becomes the taxable place, it may be provided from a fixed facility of a provider of a service different from the establishment place.

In the absence of established sites and fixed facilities, taxable land is the address or residence of the service provider. Providing services for consumers is in principle "business location taxation of providers of services".

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

· E-service, telecommunications services, television / radio broadcasting business by non-EU suppliers

→ Inside / outside the EU Customer Customer Location

· E-service by suppliers outside the EU

→ Inside the EU / outside the customer: customer location

· "Entrust EU customers" provided "intangible asset related services"

→ Customer location

· Restaurants and catering services in vessels, airplanes, trains during passenger transportation within the EU

→ Starting point of passenger transportation business

· Short term rental

→ The location where the service is actually provided from the supplier from the supplier location

· Long-term rental in vehicles

→ Customer location

· Short-term rental of vehicles

→ Where the vehicle was handed over to the customer

· Services unloading baggage, handling and services similar to those in similar business

→ Where the service was physically done

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

→ Places where activities were actually carried out

· Other cargo transportation including domestic transport within the EU

→ Places where activities were actually carried out

· Other cargo transportation including domestic transport within the EU

→ Place where transportation takes place, proportional to distance traveled

· Passenger transport service

→ Place where transportation takes place, proportional to distance traveled

· Intermediary service

→ Destination of transactions subject to intermediary

· Services related to real estate including real estate brokers and accommodation services

→ Location of real estate