Established Taxable Persons

Explanatory Notes on

4) Supplies of services by taxable persons not established within the EU or by taxable persons established within the EU but not in the Member State of consumption to non-taxable persons (final consumers). More explanations on transactions covered by point 1 can be found in chapter 4 of these Explanatory Notes.

  Persons, Established, Taxable, Taxable person, Taxable persons established