Therefore the service will be taxed

Joita97009

Is the place where the service recipient has his registered office, permanent address or usual place of residence. in the case of the provision of a recreational vessel rental service, other than short-term rental, the place where the vessel is actually put at the disposal of the recipient of the service, provided that the service supplier actually supplies that service from his place of business or fixed place of business situated in that place. Example Mr. Antoni is a Polish entrepreneur.

He rented a car for months to a natural person from Portugal. This is not a short-term rental philippines photo editor lasts over days , in the country where the service recipient is based, . in Portugal. The provision of services to natural persons who have their registered office, permanent place of residence or usual place of residence outside the EU Article l of the VAT Act concerns the following services sale of rights or granting licenses and sublicenses, transfer or assignment of copyrights, patents, rights to factory marks.



Trademarks, putting into use a common trademark or a common warranty trademark, or other related rights; ads; consultancy, engineering, legal, accounting and similar services; data processing, information provision and translation services; banking, financial, insurance and reinsurance services, except the rental of safes by banks; provision deployment of staff; rental, lease or other activities of a similar nature, the subject of which are movable property.