http://www.legislation.gov.uk/eur/2011/282/article/21/2017-01-01Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)Council Implementing Regulation (EU) No 282/2011Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)2020-12-11King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011R0282-20170101texttext/xmlen2017-01-01 CHAPTER V <Strong>PLACE OF TAXABLE TRANSACTIONS</Strong> SECTION 4 <Strong> <Emphasis>Place of supply of services</Emphasis> </Strong> <Strong> <Emphasis>(Articles 43 to 59 of Directive 2006/112/EC)</Emphasis> </Strong> Subsection 3 <Strong> <Expanded>Location of the customer</Expanded> </Strong> Article 21 Where a supply of services to a taxable person, or a non-taxable legal person deemed to be a taxable person, falls within the scope of Article 44 of Directive 2006/112/EC, and the taxable person is established in more than one country, that supply shall be taxable in the country where that taxable person has established his business. However, where the service is provided to a fixed establishment of the taxable person located in a place other than that where the customer has established his business, that supply shall be taxable at the place of the fixed establishment receiving that service and using it for its own needs. Where the taxable person does not have a place of establishment of a business or a fixed establishment, the supply shall be taxable at his permanent address or usual residence.