The place of supply ("PoS") rules are central to the functioning of VAT.
They identify the place at which a supply is considered to take place and it is then the responsibility of the country so identified to decide whether VAT is due, if so at what rate and how the VAT should be collected. One set of rules applies throughout the EU. The aim is to identify one PoS for each supply. Inevitably, however, there are some differences of interpretation but this is one area of VAT in which, within the EU, a reasonably harmonised position exists. Similar rules usually apply outside the EU.
The PoS rules are a difficult and complex area of VAT. This guide is intended to be only a very brief introduction to the rules. Professional advice should always be taken.