EU: The VAT package

New Place of Supplies of Services (PoSS) rules in 2010

The new Place of Supply of Services rules for VAT in the EU and VAT refund processes came into force 1 January 2010. These rules are part of the VAT package. Deloitte's Global Indirect Tax group has gathered information regarding the implementation of the VAT package in the national legislation of the 27 EU member states.

Previously there were many discrepancies in the place of supply rules across the EU. Those that are best known are the ones that result in non-taxation and include cross-border car hire or management services. It is therefore no surprise that when the European Commission stated in July 2000 its intention to put forward a number of new proposals and to review existing proposals in the VAT area, the rules on the place of supply of services were identified as one of the potential future priorities. What perhaps is more surprising is the fact that after nine years those changes have still not been introduced. However, this has all changed in 2010.

This site is intended to provide an overview of the changes and assist companies with assessing the impact of the new rules on business. Please note that this is a reference page only. It is intended to provide general information on the new VAT rules and is not an exhaustive treatment of such subjects. Accordingly, this site is not intended to constitute legal, accounting, tax, investment, consulting, or other professional advice or services.

For further information, please contact Paul Bakker, DTTL Global Indirect Tax Coordinator, or one of the Deloitte member firm contacts listed in the Overview of Member State legislation and materials.

Learn more

Overview of the new rules
EU legislation
Overview of member state legislation and materials