The Commission has published Explanatory Notes to clarify the application of specific provisions of the VAT Implementing Regulation (Council Implementing Regulation (EU) No 1042/2013) dealing with the place of supply of services connected with immovable property, which will enter into force in 2017.
These Explanatory Notes aim at helping stakeholders to understand better how to apply the new provisions covered by Articles 13 b, 31a and 31b of the VAT Implementing Regulation that ensure a uniform application of the particular rule for services connected with immovable property contained in Article 47 of the VAT Directive.
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