VAT.law (beta)
The VAT  handbook

International services 

 

XX

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- Cannot be applied where supplier has establishment in member state of supply  

 

"[25] Consequently, the answer to the first question is that Article 193 of the VAT Directive must be interpreted as meaning that the only person liable to pay the VAT is the taxable person supplying services, where those services were supplied from a fixed establishment located in the Member State in which the VAT is payable." (GST C-111/14)

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- Even if customer mistakenly accounts for VAT

 

"[30] Consequently, the answer to the second question is that Article 194 of the VAT Directive must be interpreted as not permitting the tax authorities of a Member State to regard as liable for the payment of VAT the recipient of services supplied from a fixed establishment of the supplier, where both the latter and the recipient of those services are established in the territory of the same Member State, even if that recipient has already paid that tax on the mistaken assumption that the supplier did not have a fixed establishment in that State." (GST C-111/14)

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