Fabian Demicoli

Practical guidelines for businesses on 2015 rules


From 1 January
2015, telecommunications, broadcasting and electronic services will always be
taxed in the country where the customer belongs*

– whether customer is a
business or consumer

– whether supplier based in
the EU or outside

* For a business (taxable
person) = either the country where it is registered or the country where it has
fixed premises receiving the service.

* For a consumer (non-taxable
person) = the country where they are registered, have their permanent address
or usually live.

The practical guidelines
published by the European Commission in English in late 2013 can be accessed
from:
http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/telecom/index_en.htm.

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