THE CURRENT DISTORTION
The place of supply rules govern where a particular supply takes place, and therefore determine where businesses are obliged to register, collect and remit Value Added Tax (VAT) due on their supplies and in which Member State.
There are important changes to the VAT place of supply rules affecting cross-border services from 1 January 2015. These changes will affect those businesses based both inside and outside the EU which are involved in the supply of telecommunication services, television and radio broadcasting services and businesses involved in electronically supplied services (e-commerce business) where the customer is a consumer, ie a private individual or an organisation that is not in business, such as certain charities and public bodies, which are not registered for VAT and make no business supplies (a "B2C supply").
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