Supplying services to the EU

The supply of services to customers in the EU from 1 January 2021 is treated the same as those to any customer outside the EU.

The VAT treatment will be covered by the VAT ‘place of supply’ rules. The rules continue to apply broadly but are subject to some changes shown below.

For business to business (B2B) transactions, the ‘place of supply’ continues to be where the customer resides. VAT on those services is due in the EU member state in which the customer resides.

For business to consumer (B2C) transactions, the ‘place of supply’ is to be where the supplier is located.