Chapter IV: Taxable transactions (Title IV of Directive 2006/112/EC) [1]

Section 2: Supply of services (Articles 24 to 29 of Directive 2006/112/EC) [2]

Article 9e [with effect from 1.7.2028] [3]

For the purpose of determining the place of supply of a facilitation service as referred to in Article 46a of Directive 2006/112/EC, the taxable person shall regard the person to whom that service was supplied as a non-taxable person where that person to whom that service was supplied does not provide a VAT identification number, unless that taxable person has information to the contrary.