VAT Directive — Article 47

The article's text

Article 47
The place of supply of services connected with immovable property, including the services of experts and estate agents, the provision of accommodation in the hotel sector or in sectors with a similar function, such as holiday camps or sites developed for use as camping sites, the granting of rights to use immovable property and services for the preparation and coordination of construction work, such as the services of architects and of firms providing on-site supervision, shall be the place where the immovable property is located.
Subsection 3
Supply of transport

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

business association

Who	Country	What they wrote
Bitkom e. V.	DE	were identified in the current version of the OSS that are difficult to implement in practice. According to the enabling basis of Article 47 i of the VAT Implementing Regulation, it is specified how the data format of the OSS message should look like. Here, in ↗

Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.

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