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The general rule establishes that the place of supply of services to a non-taxable person is its place of business or the fixed establishment of the supplier of services.

The place of supply of services to a non-taxable corporate body is determined according to the general rule and the exceptional situations, save for the case where the respective corporate body is already VAT registered for intra-EU acquisitions or for other operations.

As an exception to the general rule, for the following supplies of services the place of supply is deemed to be:

1. Ìý

   •ÌýÌýÌýÌý the place of the main operation for the services supplied by an intermediary acting in the name and on behalf of another person where the beneficiary is a non-taxable person;

2. Ìý

   •ÌýÌýÌýÌý the place where the carriage occurs in proportion to the distances covered for the services consisting of carriage of goods other than the intra-EU carriage of goods to non-taxable persons;

3. Ìý

   •ÌýÌýÌýÌý the place of departure of