The Commission published explanatory notes to help businesses prepare for the new VAT rules for telecom, broadcasting and electronic services which will enter into force in 2015.
From that date, VAT will be charged where the customer is based, rather than where the seller is, in the case of cross-border business-to-consumer transactions. The explanations published today focus on the "place of supply" implementing measures which apply across all Member States. This information will help businesses to prepare and to comply with the new tax rules from day one. The explanatory notes [1 MB] on the place of supply rules should be read together with the guide to the VAT One Stop Shop [167 KB] , which was published last year by the Commission.