Supplying services

Some services are subject to different rules relating to the place where the service is taxed. Do you provide 1 of the below-mentioned services? And do you want to know where the service is taxed and who has to declare the VAT? In that case, contact the Tax Information Line Non-Resident Tax Issues.

Exempt services provided to businesses:

  • services relating to immovable property
  • services relating to granting access to events in the fields of culture, art, sports, science, leisure or education
  • rental of means of transport for short periods
  • passenger transport
  • restaurant or catering services

Exempt services provided to private individuals:

  • transferring and granting copyright, patents, licensing rights, trademark rights and similar rights
  • refraining from exercising, in whole or in part, a business activity or a right referred to above
  • advertising services
  • services provided by consultants, engineers, lawyers or accountants and similar services 
  • data processing and information provision
  • provision of personnel
  • rental of movable property, with the exception of means of transport
  • financial services, insurance services and banking operations, with the exception of the rental of safe-deposit boxes
  • transport and transmission services via natural gas and electricity distribution systems (including granting access to these systems) and related services
  • rental of a means of transport
  • passenger or goods transport
  • restaurant or catering services
  • services relating to culture, art, sports, science, leisure or education
  • work on movable property, including inspections by experts
  • intermediary services in the name and at the expense of third parties
  • services relating to immovable property
  • activities relating to goods transport, such as loading, unloading, internal transport and similar services
  • telecommunications, broadcasting and electronic services (digital services)
    Information about these services can be found under Digital services.

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