Provision of Service
Tax Area
Where the service is being offered, the taxable area in the case of so-called service provision, has been greatly changed when introducing the 2010 VAT package.
Until 2010, in the case of providing services among business operators, it was the "place where the service provider carries out business". From 2010 onwards, this is taxation at "location of beneficiary".
In addition, there are many exceptional provisions regarding the taxable land to which services are offered, so we need to understand these precisely.
Below, we will explain it separately for service provision transaction between business operators and service provision transaction for consumers.
