Article 3

Without prejudice to point (b) of the first paragraph of Article 59a of Directive 2006/112/EC, the supply of the following services is not subject to VAT if the supplier demonstrates that the place of supply determined in accordance with Subsections 3 and 4 of Section 4 of Chapter V of this Regulation is outside the Community: (a) from 1 January 2013, the service referred to in the first subparagraph of Article 56(2) of Directive 2006/112/EC; (b) from 1 January 2015, the services listed in Article 58 of Directive 2006/112/EC; (c) the services listed in Article 59 of Directive 2006/112/EC.

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Source: EUR-Lex CELLAR · retrieved 2026-07-31