Changes to VAT Place of Supply Rules for Digital Services
From 1 January 2015 the taxation location of digital services supplied to private individuals (B2C) is set to make a significant change from the location of the supplier of these services, to the location of the individual consumer purchasing them.
Known as the European Union (EU) VAT place of supply of services rules, these new changes will specifically relate to the sale of broadcasting, telecommunication, and digital services to individual consumers within the EU.
If you only sell digital services to other registered businesses (B2B), these changes do not apply to you. If you supply these services to both B2C and B2B customers, these changes only apply to your B2C sales.
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