EU: 2015 Place of Supply Changes - EU references and appendix


EU: 2015 Place of Supply Changes - EU references and appendix

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 references



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


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


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


Commission implementation regulation (EU) No 815/2012 of 13 September 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


Council Regulation (EU) No 967/2012 of 9 October 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


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


Guide to the VAT mini One Stop Shop


The explanatory notes on the EU VAT changes to the place of supply of telecommunications, broadcasting and electronic services that enter into force in 2015 03/04/2014

European Commission website: VAT on electronic services


European Commission website: Telecommunications, broadcasting & electronic services


Appendix A


Existing EU Implementing Regulations state that “Telecommunications services” constitute the following services.  This is neither a definitive nor an exhaustive list:

(a)    fixed and mobile telephone services for the transmission and switching of voice, data and video, including telephone services with an imaging component, otherwise known as videophone services;

(b)   telephone services provided through the Internet, including voice over Internet Protocol (VoIP);

(c)    voice mail, call waiting, call forwarding, caller identification, three-way calling and other call management services;

(d)   paging services;

(e)    audiotext services;

(f)    facsimile, telegraph and telex;

(g)    access to the Internet, including the World Wide Web; and

(h)   private network connections providing telecommunications links for the exclusive use of the client.


“Broadcasting services” include audio and audio-visual content, such as programmes which are provided via communications networks, by and under the editorial responsibility of a media service provider for simultaneous listening or viewing to the general public on the basis of a programme schedule.

In particular, broadcasting will include the following services:

(a)    radio or television programmes transmitted or retransmitted over a radio or television network; and

(b)   radio or television programmes distributed via the Internet or similar electronic network (IP streaming) if they are broadcast simultaneous to their being transmitted or retransmitted over a radio or television network.

It should be noted though that broadcasting services will not cover the following:

(a)    the provision of information about particular programmes on demand;

(b)   transfer of broadcasting or transmission rights;

(c)    leasing of technical equipment or facilities for use to receive a broadcast; and

(d)   radio or television programmes distributed via the Internet or similar electronic network (IP streaming) unless they are broadcast simultaneously over traditional  radio or television networks.

Electronically Supplied Services

EU VAT law does not include a definition of “Electronically Supplied Services” .  However, Annex II of Directive 2006/112 provides the following indicative list:

(a)    website hosting and maintenance of website programmes and equipment;

(b)   software & of updating software;

(c)    images, text and information and the making available of databases;

(d)   music, films and games (including games of chance and gambling games);

(e)    political, cultural, artistic, sporting, scientific, educational or entertainment broadcasts (including broadcasts of events); and

(f)    distance teaching.

Further, Article 7 of Implementing Regulation 282/2011 states that the following supplies are also those of electronically supplied services:

(a) the supply of digitised products generally, including software and changes to or upgrades of software;

(b) services providing or supporting a business or personal presence on an electronic network such as a website or a webpage;

(c) services automatically generated from a computer via the Internet or an electronic network, in response to specific data input by the recipient;

(d) the transfer for consideration of the right to put goods or services up for sale on an Internet site operating as an online market on which potential buyers make their bids by an automated procedure and on which the parties are notified of a sale by electronic mail automatically generated from a computer; and

(e) Internet Service Packages (ISP) of information in which the telecommunications component forms an ancillary and subordinate part (i.e. packages going beyond mere Internet access and including other elements such as content pages giving access to news, weather or travel reports; playgrounds; website hosting; access to online debates, etc.).

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