{"@context":"https://schema.org","@type":"DefinedTerm","name":"place of performance","description":"The place of supply (also: place of performance) is the legally determined location where a transaction is deemed to occur for VAT purposes, governing which country's rules apply and whether the supply is taxable, exempt, or subject to reverse charge. For goods, it is generally where transport begins or, in certain cases, the destination. For services, the answer depends on both the nature of the service and the recipient's status. In B2B transactions, the default rule places supply at the custo","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/place-of-performance","inLanguage":"en","dateModified":"2026-06-26T17:10:19.280087","citation":"https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules/place-of-supply_en.htm","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/place-of-performance","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"place of performance · The place of supply (also: place of performance) is the legally determined location where a transaction is deemed to occur for VAT purposes, governing which country's rules apply and whether the supply is taxable, exempt, or subject to reverse charge. · Quelle: https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules/place-of-supply_en.htm"}