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New rules from 2015



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.


source: European Commission official website.


One Stop Shop guidelines for 2015


A practical guide –one-stop-shop-guidelines_en (167 kB) has been prepared in order to provide a better understanding of the EU legislation relating to the mini One Stop Shop, as well as the functional and technical specifications for the special schemes, as adopted by the Standing Committee on Administrative Cooperation (SCAC).
The guide provides practical information how EU law and EU specifications are to be applied (within the views of the Commission’s Directorate General for Taxation and Customs Union). The guide is a work in progress. IT is expected that over time that additional elements will be added.