Title V: Place of taxable transactions

Chapter 3: Place of supply of services [1]

Section 3: Particular provisions [2]

Subsection 4: Supply of cultural, artistic, sporting, scientific, educational, entertainment and similar services, ancillary transport services and valuations of and work on movable property [3]

Article 54 [4]

1. The place of supply of services and ancillary services, relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities, such as fairs and exhibitions, including the supply of services of the organisers of such activities, supplied to a non-taxable person shall be the place where those activities actually take place.

[5] Where the services and ancillary services relate to activities which are streamed or otherwise made virtually available, the place of supply shall, however, be the place where the non-taxable person is established, has his permanent address or usually resides.

2. The place of supply of the following services to a non-taxable person shall be the place where the services are physically carried out:

1. ancillary transport activities such as loading, unloading, handling and similar activities;

2. valuations of and work on movable tangible property.