13-469 Flowchart: Exceptions to basic rule for place of supply of ‘B2C’ services
From 1 January 2010, the ‘basic rule’ for the place of business-to-business (‘B2B’) supplies of services is the customer's location, rather than the supplier's location.
From 1 January 2010, the ‘basic rule’ for the place of business-to-consumer (‘B2C’) supplies of services is the supplier's location, i.e. where he ‘belongs’. Thus, ‘B2C’ supplies of services are still usually liable to VAT in the member state where the supplier is based. The flowchart below explains the exceptions to this basic rule where services are supplied ‘B2C’, i.e. not supplied ‘B2B’.