Place of Supply of services connected with immovable property - July 2014

A technical paper prepared for members by the CIOT

***Please note that this is an archived document used for reference purposes only. As it was published in July 2014, parts will be superseded so it must not be relied upon as VAT advice – please contact a qualified VAT specialist if you require technical advice upon which you need to rely***

This guide was prepared with a view to providing some clarity regarding the place of supply of services connected with immovable property in July 2014. The guide sought to bring together all appropriate legislation, guidance and case law on this area, and aimed to be a comprehensive list of services and their VAT treatment.