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[size=14.6667px]Section a point - if the transport service is provided to a taxpayer of a third country non-EU , but the entire transport is performed within the territory of the country, it is assumed that the place of provision of services is the territory of the country. Example Mr. Marek provides a goods transport service on the London-Liverpool route to a taxpayer from Norway. This means that the place of provision of the service is Great Britain, and Mr. Marek will be obliged to settle the transaction in this country. [size=14.6667px]
[size=14.6667px]Admission to events Article g of the VAT Act cultural, artistic, sports, scientific, educational, such as philippines photo editor[size=14.6667px] fairs and exhibitions, and ancillary services related to admission services to these events, provided to the taxpayer, is where these events actually take place. Example Mr. Andrzej has a training company and conducts training for a company in Germany. Therefore, the transaction must be settled in Germany. Restaurant and catering services.
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[size=14.6667px]Article i and of the VAT Act the place of provision of restaurant and catering services is the place where the services are actually performed; where services are performed on board ships, aircraft or trains, during the part of the passenger transport carried out within the EU, the place of supply of the services is the place where the passenger transport begins. Example Mr. Grzegorz runs a catering company. He accepted an order to organize catering for a corporate event in the Netherlands.
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