Where services are supplied across international borders, the place of supply under the general rule is, from 1 January 2010, where the customer belongs in a B2B transaction, and where the supplier belongs in a B2C scenario. Consultancy-type services remain free of EU VAT if the private individual is outside the EU. The supplier must take responsibility for verifying the status of the customer. A number of exceptions to the general rule still result in confusion and inconsistency among member states. Exhibition services now fall under the general rule from 1 January 2011. ‘Use and enjoyment’ rules still need to be considered.
