The European Commission has published explanatory notes on the place of supply rules of services connected with immoveable property which are due to come into force in 2017.

These explanatory notes provide background information on place of supply rules for services connected with immovable property, as well as explanations on how these rules should be understood according to the European Commission Directorate General for Taxation and Customs Union. They are not legally binding and do not prevent Member States and national tax administrations from adopting national guidance on the same subject matter.