Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE V U.K. PLACE OF TAXABLE TRANSACTIONS

CHAPTER 3 U.K. Place of supply of services

Section 2 U.K. Particular provisions

Subsection 2 U.K. Supply of services connected with immovable property

Article 45 U.K.

The place of supply of services connected with immovable property, including the services of estate agents and experts, and services for the preparation and coordination of construction work, such as the services of architects and of firms providing on-site supervision, shall be the place where the property is located.