Storage of Goods under EU VAT

The place-of-supply rules of the EU VAT system determine whether or not specific transactions are subject to VAT in the European Union and, if they are, in which Member State the VAT is due. Most categories of services fall under the default rules for B2B and B2C transactions. However, there are various exceptions to the default place-of-supply rules. In this article, the authors discuss the exception for services connected with immovable property and, more precisely, the place where storage services are deemed to be supplied.