Article 58

COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union

1. The place of supply of the following services to a non-taxable person shall be the place where that person is established, has his permanent address or usually resides: (a) telecommunications services; (b) radio and television broadcasting services; (c) electronically supplied services, in particular those referred to in Annex II. Where the supplier of a service and the customer communicate via electronic mail, that shall not of itself mean that the service supplied is an electronically supplied service.

Cited at article level by

COUNCIL IMPLEMENTING REGULATION (EU) No 282/2011 of 15 March 2011… (EU) · Council Implementing Regulation (EU) 2017/2459 of 5 December 2017… (EU) · Council Implementing Regulation (EU) 2025/518 of 11 March 2025… (EU) · Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013… (EU) — sign in to see which provisions, and what they say.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.