EU VAT Aspects of Services Supplied in the Framework of Settling Insurance Claims

The place-of-supply rules for services that entered into force in the European Union on 1 January 2010 are aimed at simplifying the VAT rules. However, the new rules have also given rise to new reporting obligations of cross-border B2B services. In this article, the authors discuss the VAT aspects of claim handling services and other services supplied by insurance correspondents and assisters in the framework of settling insurance claims.