Changes To The VAT Place Of Supply Rules (European Union)


SPEED READ: From 1 January 2015, the VAT rules regarding place of supply will once again change. EU-based businesses involved in providing electronically supplied services (including telecommunications, broadcasting and other electronic services) to non-business consumers will need to be aware, and change their relevant procedures. Some businesses, typically those based principally outside the EU, but with an EU fixed establishment, may even contemplate moving their business location if their choice of EU establishment has until now been based on using a low VAT rate on supplies of services. Businesses affected by the changes will be required to charge and account for VAT on those supplies in the EU Member State where their customer is established.

The changes are being introduced in conjunction with the extension of the "Mini-One Stop Shop" system ("OSS") to EU-established businesses, designed to reduce administrative burdens by allowing suppliers to declare and account for VAT in one Member State.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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