The Chelco VAT International Academy has summoned an all-star panel of renowned VAT experts from the European Court of Justice and the International VAT Association to present and analyse the all-important and all-encompassing topic of the VAT Place of Supply of Services.

The Academy’s Lead Instructor, Alexis Tsielepis, will be joined by Prof. Dr. David Hummel and Raymond Feen for an unprecedented full-day seminar on 3 November 2022 in Limassol the level of which has never been seen in Cyprus before.

Through 19 articles, the VAT Directive dictates for the provision of services where VAT should be paid, by laying down 17 rules in black and white, with an optional “use-and-enjoyment” provision being the joker card! Understanding the rules however is not always an easy task. The precise nature of the service, the status of the customer (B2B or B2C) and naturally the interpretation of the provisions have transformed what was dubbed in 2010 as a simplification of the place of supply rules, into a minefield, and one should proceed vigilantly!  

Each star speaker will analyse a specific set of VAT Directive articles and ECJ decisions that make up the current Place of Supply Rules as well as upcoming developments on the subject.

The seminar will analyse and explain, packed with examples and judgements from the ECJ, the following relating to the Place of Supply rules for VAT:

• The basic B2B and B2C place of supply rules, and the difference between “economic non-business”, “non-economic business” and “private transactions”;
• The role of the fixed establishment;
• Services of intermediaries;
• Services related and unrelated to immovable property;
• Passenger transport services;
• Transport of goods services, including ancillary services;
• Restaurant and catering services taking place in different settings;
• Hiring of means of transport (such as land vehicles, vessels, aircrafts);
• Services relating to events, including the admission to events, the twist when they are provided virtually or online and the change in the rules from 01.01.2025;
• Valuation and work on movable tangible property services;
• Electronically supplied, telecommunications, radio and television broadcasting services;
• Various services supplied to end customer who are outside of the EU;
• The “use-and-enjoyment” twist.

The seminar is not to be missed by any professional with exposure to VAT matters such as VAT advisors, accountants of all levels, auditors, CFOs, Chief Accountants, tax lawyers, VAT Department officers, et al.