The EC has published explanatory notes to clarify the application of specific provisions of the VAT Implementing Regulation (Council Implementing Regulation (EU) No 1042/2013) dealing with the place of supply of services connected with immovable property, which will enter into force in 2017. These explanatory notes are intended to help stakeholders better understand how to apply the new provisions covered by articles 13b, 31a and 31b of the VAT Implementing Regulation, which ensure a uniform application of the particular rule for services connected with immovable property contained in article 47 of the VAT Directive. See www.bit.ly/1P7Ooq6.
The EC has published explanatory notes to clarify the application of specific provisions of the VAT Implementing Regulation (Council Implementing Regulation (EU) No 1042/2013) dealing with the place of supply of services connected with immovable property, which will enter into force in 2017. These explanatory notes are intended to help stakeholders better understand how to apply the new provisions covered by articles 13b, 31a and 31b of the VAT Implementing Regulation, which ensure a uniform application of the particular rule for services connected with immovable property contained in article 47 of the VAT Directive. See www.bit.ly/1P7Ooq6.
