Value-Added Tax Consolidation Act 2010
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Chapter 3 Place of supply of services | ||
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Application and interpretation of section 34 . |
[VATA s. 5(5A) to (5E) and (9)] | |
33.—(1) For the purpose of applying section 34 , every person registered for value-added tax is a taxable person. | ||
(2) In section 34 (c) a supply of services connected with immovable goods includes— | ||
(a) a supply of services by experts or estate agents, | ||
(b) a provision of accommodation in a hotel or guesthouse or in an establishment having a similar function, or in a holiday camp or a site developed for use as a camping site, and | ||
(c) a supply of services involving the preparation and co-ordination of construction work (including a supply of services of architects and of persons who provide on-site supervision). | ||
(3) In section 34 (e) “intra-Community transport of goods” means any transport of goods in respect of which the place of departure and the place of arrival are located within the territories of 2 different Member States. | ||
(4) In section 34 (k) “short-term” means the continuous possession or use of a means of transport throughout a period of not more than 30 days or, if the means of transport is a vessel, not more than 90 days. | ||
(5) The following services are specified for the purpose of section 34 (m): | ||
(a) services that consist of transferring or assigning copyrights, patents, licences, trade marks and similar rights; | ||
(b) advertising services; | ||
(c) the services of consultants, engineers, consultancy firms, lawyers, accountants and other similar services, as well as data processing and the provision of information; | ||
(d) services that consist of obligations to refrain from pursuing or exercising, wholly or partly, a business activity or a right referred to in this subsection; | ||
(e) services that consist of financial transactions (including banking transactions and financial fund management transactions but excluding the provision of safe deposit facilities) or insurance transactions (including reinsurance transactions); | ||
(f) services that consist of supplying staff; | ||
(g) services that consist of hiring out movable tangible property (other than a means of transport); | ||
(h) services that consist of providing access to, or transmission through, natural gas and electricity distribution systems, and providing other services directly linked to those systems; | ||
(i) telecommunications services; | ||
(j) radio and television broadcasting services; | ||
(k) electronically supplied services. |