Taxation and customs union

Explanatory notes on the place of supply of TBE services

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ThisĀ guide provides a detailed explanation of the VAT place of supply rules applicable to supplies of telecommunications, broadcasting and electronic (TBE) services as of 1 January 2015. It describes, amongst others, what TBE services are rules for the supplier to determine the place of establishment or residence of the customer.

This guide is available in all EU languages.