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Preamble
Recitals 67
Title I - SUBJECT MATTER AND SCOPE (Article 1-4) 4
Title II - TERRITORIAL SCOPE (Article 5-8) 4
Title III - TAXABLE PERSONS (Article 9-13) 5
Title IV - TAXABLE TRANSACTIONS (Article 14-30) 17
Title V - PLACE OF TAXABLE TRANSACTIONS (Article 31-61) 31
- Chapter 1 - Place of supply of goods (Article 31-39) 9
- Chapter 2 - Place of an intra-Community acquisition of goods (Article 40-42) 3
- Chapter 3 - Place of supply of services (Article 43-59) 17
  - Section 1 - General rule (Article 43) 1
  - Section 2 - Particular provisions (Article 44-59) 16
    
    Subsection 1 - Supply of services by intermediaries (Article 44) 1
    
    Subsection 2 - Supply of services connected with immovable property (Article 45) 1
    
    Article 45
    
    Subsection 3 - Supply of transport (Article 46-51) 6
    
    Subsection 4 - Supply of cultural and similar services, ancillary transport services or services relating to movable tangible property (Article 52-55) 4
    
    Subsection 5 - Supply of miscellaneous services (Article 56-57) 2
    
    Subsection 6 - Criterion of effective use and enjoyment (Article 58-59) 2
- Chapter 4 - Place of importation of goods (Article 60-61) 2
Title VI - CHARGEABLE EVENT AND CHARGEABILITY OF VAT (Article 62-71) 10
Title VII - TAXABLE AMOUNT (Article 72-92) 21
Title VIII - RATES (Article 93-129) 35
Title IX - EXEMPTIONS (Article 131-166) 36
Title X - DEDUCTIONS (Article 167-192) 26
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS (Article 193-280) 88
Title XII - SPECIAL SCHEMES (Article 281-369) 89
Title XIII - DEROGATIONS (Article 370-396) 27
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 13
Annexes 12

Article 45

The place of supply of services connected with immovable property, including the services of estate agents and experts, and services for the preparation and coordination of construction work, such as the services of architects and of firms providing on-site supervision, shall be the place where the property is located.

Official text · consolidated version 01/01/2009 (no longer in force) Open full page ↗