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The European Commission has published guidelines on the 2015 VAT changes to the place of supply rules

VAT 2015 Newsletter #6 - 9 April 2014

Changes to the VAT rules – Telecommunications, Broadcasting and Electronic Services

The European Commission has published guidelines on the 2015 VAT changes to the place of supply rules

On the 3 April 2014, the Commission issued Explanatory Notes on the EU VAT changes to the place of supply of telecommunications, broadcasting and electronic services that enter into force on 1 January 2015. Whilst the notes are not legally binding, they are intended to provide practical information and guidance as to the interpretation and application of the new place of supply rules, including further clarification of terms, and guidance on determining the location of the customer. They have been prepared by the EU Commission’s Directorate General for Taxation and Customs Union in collaboration with the Member States and businesses.

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