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The following exceptions apply to both business customers (B2B) and consumers (B2C):

1. Ìý

   •ÌýÌýÌýÌý Services connected to immovable property such as construction services, property management, services of estate agents, and hotel accommodation.

2. Ìý

   These services are subject to VAT according to the place where the immovable property is located physically.

3. Ìý

   •ÌýÌýÌýÌý Short-term lease of means of transport.

4. Ìý

   'Means of transport' includes cars, boats, aeroplanes and similar vehicles supplied without a driver/operator.

5. Ìý

   'Short-term' means less than 90 days for boats and similar vessels, and less than 30 days in all other cases.

6. Ìý

   VAT applies to these services in the country where the means of transport is put at the disposal of the customer.

7. Ìý

   Note: Continuous lease of more than 30/90 days are subject to the general rule. The place of supply for long-term lease of pleasure boats is the place where the craft is put at the disposal of the customer. Long-term lease of other means of transport will be taxed in the country where the customer belongs.

8. Ìý

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