Australian Businesses Supplying Electronic, Telecoms And Broadcasting Services To EU Customers Need To Be Aware Of Changes To EU VAT Rules That Apply From 1 January 2015



Australian e-commerce businesses that supply services to European customers need to be aware of important "value added tax" ("VAT") changes that will apply across the European Union ("EU") from 1 January 2015.

These changes will apply in relation to the following services (which we have collectively referred to as "e-commerce services"), to the extent the services are supplied to a non-VAT registered consumer:

- telecommunication services;

- television and radio broadcasting services; and

- electronically supplied services (including software subscription services, such as for games, music and other content).

Please see full alert below for more information.

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