Where is your service taxed? The exceptions to the main rule
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
The main rule is that a service to a business is taxed where your client is established, but work on a property, event admission, catering and transport are taxed where you perform them.
- Anything connected to a specific building or plot is taxed in the country where that property is located.
- Admission to a conference or fair is taxed at the location, including for business visitors.
- If your service is taxed in another EU country that does not reverse-charge, a VAT registration there may be needed.
- Turnover falling under an exception does not belong in your EU sales listing.
Most freelancers know the main rule: supply a service to a business in another EU country and that service is taxed there, so you reverse-charge the VAT. That is correct, but there are exceptions alongside that main rule, and those exceptions hit practical and craft professions in particular. Work on a building in Germany or run a workshop at a trade fair in Belgium and different rules apply, possibly requiring a VAT registration in that country. This article sets out where your service is taxed per situation and what to do.
First the main rule
For services to businesses the rule is: the service is taxed in the country where your client is established. If that client is in another EU country you reverse-charge the VAT and include the turnover in your EU sales listing. For services to consumers the reverse applies: the service is taxed where you are established, so you simply charge Dutch VAT.
Those two rules cover most of practice: consulting, design, copywriting, development, administration, coaching. For the exceptions you do not look at your client but at the service itself, and often at the place where you perform it.
| Type of service | Taxed where | What that means |
|---|---|---|
| Work on immovable property | where the property or site is located | that country's VAT, registration sometimes required |
| Admission to an event, fair or conference | where the event takes place | including for business visitors |
| Restaurant and catering services | where you actually perform them | the location counts, not the client |
| Passenger transport | where the transport takes place | split per leg travelled |
| Short-term hire of a means of transport | where you make it available | applies to business and consumer clients |
Work on a property: the main exception
Anything directly connected to a specific building or plot of land is taxed in the country where that building stands. That goes beyond construction alone: installation, maintenance, painting, demolition, site supervision, a design for one particular property and estate agency services fall under it too. If you spend two weeks working on a building in Germany, that service is taxed in Germany, even if your client is a Dutch company.
Whether you then have to register in that country depends on its rules. Many EU countries have their own reverse-charge scheme for foreign service providers, so your client declares the VAT and you need do nothing except put the right wording on your invoice. Other countries do require registration. Ask before you start, because registering afterwards costs more than arranging it in advance.
Events, catering and transport
With events the distinction is subtle. If you sell admission to a conference, fair or seminar, that is taxed in the country where the event takes place, including for business visitors. If you speak at that conference on behalf of the organiser, you supply an ordinary service to that organiser and the main rule applies again. So the difference lies in what you sell: a ticket or a performance.
With catering the place where you serve the food counts. If you cater a lunch at a venue in Belgium, that is taxed in Belgium. If you merely deliver meals without service, it is a supply of goods and different rules apply. For passenger transport the route travelled counts: drive from Rotterdam to Antwerp and the Dutch leg is taxed here and the Belgian leg there.
Three assignments, three outcomes
- Advice by video call to a Belgian company
- main rule: VAT reverse-charged to Belgium
- Installation work on a building in Antwerp
- taxed in Belgium, check the local reverse charge
- Tickets for your own workshop in Brussels
- taxed in Belgium, including for business visitors
Result: The same client and the same country, yet three different VAT treatments. The service sets the rule, not the relationship
What goes on your invoice and in your records
If your service falls under the main rule, put VAT reverse-charged on your invoice with your client's VAT identification number, and include the amount in box 3b and in your EU sales listing. If your service falls under an exception and is taxed in the other country, that turnover does not belong in your listing: there is no reverse-charged service under the main rule. You process it as turnover not taxed in the Netherlands.
Record per assignment where you worked and why you chose that VAT treatment. A note with the invoice is enough. If you pay VAT abroad on your costs, for example on materials or a hotel, you can often reclaim it from that EU country through a separate application, not through your Dutch return.
Frequently asked questions
My client is in Germany, but the work is in the Netherlands. Where is it taxed?
Under the main rule your client's place of establishment counts, so you reverse-charge to Germany. If it concerns work on a property in the Netherlands, the exception applies and it is taxed here, with Dutch VAT on your invoice.
Do I have to register for VAT in another EU country?
Only if your service is taxed there and that country does not reverse-charge the VAT to your client. Many countries do have such a scheme. Ask about it before accepting the assignment, because it affects your price.
Does the property exception also cover advice about real estate?
Only if the advice concerns a specific property or plot. General advice on real estate policy or on the market follows the main rule and is taxed where your client is established.
I run an online workshop for Belgian participants. What applies?
Online participation is not admission to an event on site. With business participants you reverse-charge under the main rule; with consumers the scheme for digital services may apply if participation is fully automated.
Sources
- VAT on services to customers in other EU countriesBelastingdienst · belastingdienst.nl
- Services to consumers in other EU countriesBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
