The rules determine the place of supply for services under the Act. For supplies to a taxable person the place is the recipient’s business establishment, or if supplied to a fixed establishment located elsewhere, that fixed establishment, or if neither exists, the recipient’s permanent address or usual residence. For supplies to a non‑taxable person the place is the supplier’s business establishment, or if supplied from a fixed establishment located elsewhere, that fixed establishment, or if neither exists, the supplier’s permanent address or usual residence.

Specific exceptions override the general rule: services connected with immovable goods (location of the goods); passenger transport (place(s) where transport takes place); transport of goods to non‑taxable persons (place(s) of transport; for intra‑Community transport, place of departure); admission to or organisation of events (place of the event; virtual attendance rules); services physically carried out and restaurant/catering (place of performance; special on‑board rule); short‑ and long‑term hire of means of transport (place of disposal; special rule for pleasure boats); telecommunications, broadcasting and electronic services to non‑taxable persons (recipient’s establishment, address or residence); supplies by intermediaries (place of the underlying transaction); and supplies to persons outside the Community where specified.