Article 31b Implementing Regulation (EU) No 282/2011
Place of supply of services
Chapter V · Place of taxable transactions › Section 4 · Place of supply of services
Text of Article 31b
Where equipment is put at the disposal of a customer with a view to carrying out work on immovable property, that transaction shall only be a supply of services connected with immovable property if the supplier assumes responsibility for the execution of the work.
A supplier who provides the customer with equipment together with sufficient staff for its operation with a view to carrying out work shall be presumed to have assumed responsibility for the execution of that work. The presumption that the supplier has the responsibility for the execution of the work may be rebutted by any relevant means in fact or law.
Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.
Commission explanatory notes on Article 31b
Not binding. Guidance published by the Commission (DG TAXUD).
Explanatory Notes on services connected with immovable property
Place of supply rules in force since 2017 (Implementing Regulation (EU) No 1042/2013)
- 2.4.20.1 What is the scope of application of Article 31a(3)(e)? (p. 50) 274. Article 31a(3)(e) covers the situations where the provision of a stand location at a fair or exhibition site is accompanied by other related services and defines them as not connected with immovable property. © European Union, 2015 26/10/2015 Page 50 of 55 275. Even if the provision of a stand location is accompan
- 2.4.4 Construction of buildings (Article 31a(2)(c)) (p. 32) Article 31a(2)(c) the construction of a building on land, as well as construction and demolition work performed on a building or parts of a building; 2.4.4.1. Which categories of works of construction are covered by the scope of Article 31a(2)(c)? 163. The scope of this provision covers all types of construction works