Insights

Indirect tax automation news

May 2014

EU: 2015 Place of Supply Changes

Insights

EU: 2015 place of supply changes

Changes to the VAT place of supply for e-services

From 1 January 2015, supplies of telecommunications, broadcasting and electronically supplied services made by EU suppliers to private individuals and non-business customers will be taxable in the Member State of the customer.

Download the commentary

EU: 2015 place of supply changes

Click each item to access specific sections of the 2015 commentary:

Overview of the new rules

Understanding the changes

How can Deloitte help?

EU references and Appendix

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