Establish in which country a service is taxable for VAT: the general rules of Articles 44 and 45, and the exceptions for immovable property, events, restaurant services, transport, vehicle hire, digital services and intermediaries. The check gives the place of supply with its legal basis, the consequence — reverse charge, local VAT or a registration duty — and the matching invoice wording.
For services to businesses the place of supply is in principle the customer’s country, and the customer accounts for the VAT under the reverse charge. That works well for advice, software and marketing — but as soon as a service attaches to a physical place, a different rule takes precedence. Work on a building follows the building, a restaurant service the restaurant, admission to an event the venue. The reverse charge is then often unavailable and a local registration duty arises — precisely the scenario that turns out expensive afterwards.
The check runs through those exceptions in the right order and gives not only the country but what it means in practice: may you reverse-charge, must you register, what wording the invoice needs, and which points are still open — an unverified VAT number, for instance. The report states the place of supply, the legal basis, the tool version and the dataset vintage, so the assessment is traceable under audit.