EU: 2015 Place of Supply Changes - EU and Member State News

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EU: 2015 Place of Supply Changes - EU and Member State News

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.

This change is the final phase of the EU VAT Package, which introduced new place of supply of services rules for VAT in the EU and new intra-EU VAT refund processes. The first phase of the VAT Package came into force on 1 January 2010.


The one-stop shop or VAT on e-services (VoES) scheme will also be adjusted to align to the new rules with effect from 1 January 2015.

EU News

19 June 2014: Additional guidelines – Auditing under the MOSS

3 April 2014: Explanatory notes on the EU VAT changes to the place of supply of telecommunications, broadcasting and electronic services that enter into force in 2015

23 October 2013: Guide to the VAT mini One Stop Shop

9 October 2013: Council Regulation (EU) No 967/2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non- established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons

7 October 2013: Council Implementing Regulation (EU) No 1042/2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services

13 September 2012: Commission implementation regulation (EU) No 815/2012 laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons

15 March 2011: Council Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)

12 February 2008: EU Council Directive 2008/8/EC amending Directive 2006/112/EC as regards the place of supply of services

28 November 2006: EU Council Directive 2006/112/EC on the common system of value added tax 

European Commission website: Telecommunications, broadcasting & electronic services

EU: 2015 Place of Supply Changes

Member State News

Deloitte Austria - VAT 2015 News

For more information on the Austrian implementation, please contact Christian Buergler, Deloitte Austria.

Austria

Deloitte Belgium - VAT 2015 News

For more information on the Belgian implementation, please contact Thomas Vanhee, Deloitte Belgium.

Belgium

Deloitte Bulgaria - VAT 2015 News

For more information on the Bulgaria implementation, please contact Georgi Sarakostov, Deloitte Bulgaria.

Bulgaria

Deloitte Croatia - VAT 2015 News

For more information on the Croatia implementation, Helena Schmidt, Deloitte Croatia.

Croatia

Deloitte Cyprus - VAT 2015 News

For more information on the Cyprus implementation, please contact Christos Papamarkides, Deloitte Cyprus.

Cyprus

Deloitte Czech Republic - VAT 2015 News

For more information on the Czech Republic implementation, please contact Adham Hafoudh, Deloitte Czech Republic.

Czech Republic

Deloitte Denmark - VAT 2015 News

Global Indirect Tax News, May 2014
Implementation of changes related to the place of supply rules for services of telecommunication, broadcasting and electronic services.

For more information on the Denmark implementation, please contact Tomas Odgaard, Deloitte Denmark.

Denmark

Deloitte Estonia - VAT 2015 News

For more information on the Estonia implementation, please contact Mait Riikjarv, Deloitte Estonia.

Estonia

Deloitte Finland - VAT 2015 News

Global Indirect Tax News, May 2014
Proposal to implement the place of supply rules for telecommunications, broadcasting, and electronically supplied services in the Finnish VAT legislation with effect from 1 January 2015.

For more information on the Finland implementation, please contact Miika Jokinen, Deloitte Finland.

Finland

Deloitte France - VAT 2015 News

For more information on the France implementation, please contact Nicolas Kazandjian, Deloitte France.

France

Deloitte Germany - VAT 2015 News

For more information on the German implementation, please contact Johan De Spiegeleer, Deloitte Germany.

Germany

Deloitte Greece - VAT 2015 News

For more information on the Greece implementation, please contact Kyriaki Dafni, Deloitte Greece.

Greece

Deloitte Hungary - VAT 2015 News

For more information on the Hungary implementation, please contact Istvan Veszpremi, Deloitte Hungary.

Hungary

Deloitte Ireland - VAT 2015 News

For more information on the Ireland implementation, please contact Pascal Brennan, Deloitte Ireland.

Ireland

Deloitte Italy - VAT 2015 News

For more information on the Italian implementation, please contact Antonio Piciocchi, Deloitte Italy.

Italy

Deloitte Latvia - VAT 2015 News

For more information on the Latvia implementation, please contact Janis Cupans, Deloitte Latvia.

Latvia

Deloitte Lithuania - VAT 2015 News

For more information on the Lithuania implementation, please contact Tatjana Vaiciuliene, Deloitte Lithuania.

Lithuania

Deloitte Luxembourg - VAT 2015 News

For more information on the Luxembourg implementation, please contact Christian Deglas, Deloitte Luxembourg.

Luxembourg

Deloitte Malta - VAT 2015 News

For more information on the Malta implementation, please contact Mark Grech, Deloitte Malta.

Malta

Deloitte Netherlands - VAT 2015 News

For more information on the Netherlands implementation, please contact Madeleine Merkx, Deloitte Netherlands.

Netherlands

Deloitte Poland - VAT 2015 News

For more information on the Poland implementation, please contact Joanna Stawowska, Deloitte Poland.

Poland

Deloitte Portugal - VAT 2015 News

For more information on the Portugal implementation, please contact Afonso Arnaldo, Deloitte Portugal.

Portugal

Deloitte Romania - VAT 2015 News

For more information on the Romania implementation, please contact Pieter Wessel, Deloitte Romania.

Romania

Deloitte Slovakia - VAT 2015 News

For more information on the Slovakia implementation, please contact Adham Hafoudh, Deloitte Slovakia.

Slovakia

Deloitte Slovenia - VAT 2015 News

Global Indirect Tax News, April 2014
Implementation of changes related to the place of supply rules for services of telecommunication, broadcasting and electronic services

For more information on the Slovenia implementation, please contact Alenka Gorencic, Deloitte Slovenia.

Slovenia

Deloitte Spain - VAT 2015 News

For more information on the Slovenia implementation, please contact Isabel Lopez-Bustamante, Deloitte Spain.

Spain

Deloitte Sweden - VAT 2015 News

For more information on the Sweden implementation, please contact Jonas Henriksson, Deloitte Sweden.

Sweden

Deloitte United Kingdom - VAT 2015 News

Global Indirect Tax News, February 2014
HMRC guidance on the 1 January 2015 place of supply changes and MOSS  

For more information on the United Kingdom implementation, please contact Rob Janering, Deloitte UK.

United Kingdom

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