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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 14-30b) 21
Title V - PLACE OF TAXABLE TRANSACTIONS (Article 31-61) 34
- Chapter 1 - Place of supply of goods (Article 31-39) 10
- Chapter 2 - Place of an intra-Community acquisition of goods (Article 40-42) 3
- Chapter 3 - Place of supply of services (Article 43-59a) 18
  - Section 1 - Definitions (Article 43) 1
  - Section 2 - General rules (Article 44-45) 2
  - Section 3 - Particular provisions (Article 46-59a) 15
    
    Subsection 1 - Supply of services by intermediaries (Article 46) 1
    
    Subsection 2 - Supply of services connected with immovable property (Article 47) 1
    
    Article 47
    
    Subsection 3 - Supply of transport (Article 48-52) 5
    
    Subsection 4 - Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property (Article 53-54) 2
    
    Subsection 5 - Supply of restaurant and catering services (Article 55) 1
    
    Subsection 6 - Hiring of means of transport (Article 56) 1
    
    Subsection 7 - Supply of restaurant and catering services for consumption on board ships, aircraft or trains (Article 57) 1
    
    Subsection 8 - Supply of telecommunications, broadcasting and electronic services to non-taxable persons (Article 58) 1
    
    Subsection 9 - Supply of services to non-taxable persons outside the Community (Article 59) 1
    
    Subsection 10 - Prevention of double taxation or non-taxation (Article 59a) 1
- Chapter 3A - Threshold for taxable persons making supplies of goods covered by point (a) of Article 33 and supplies of services covered by Article 58 (Article 59c) 1
- Chapter 4 - Place of importation of goods (Article 60-61) 2
Title VI - CHARGEABLE EVENT AND CHARGEABILITY OF VAT (Article 62-71) 11
Title VII - TAXABLE AMOUNT (Article 72-92) 22
Title VIII - RATES (Article 93-129a) 13
Title IX - EXEMPTIONS (Article 131-166) 39
Title X - DEDUCTIONS (Article 167-192) 29
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS (Article 192a-280) 97
Title XII - SPECIAL SCHEMES (Article 280a-369zc) 122
Title XIII - DEROGATIONS (Article 370-396) 30
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 13
Annexes 11

Article 47

The place of supply of services connected with immovable property, including the services of experts and estate agents, the provision of accommodation in the hotel sector or in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, the granting of rights to use immovable property 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 immovable property is located.

Official text · consolidated version 14/04/2025 (in force) Open full page ↗