The 2015 changes
With effect from 1 January 2015, the VAT rules for B2C supplies
of electronic services will change. The place of taxation of such
services, when supplied to non-business customers within the EU,
will shift from the country where the supplier of the services is
established to the Member State where the customer receiving the
services is located.
As a result, the VAT rules and rates in the country of
establishment of the service provider will no longer be relevant.
Going forward, business supplying e-services to customers
throughout the EU will be required to charge VAT on their services
at the VAT rate applicable in their customer's EU Member State,
unless such services classify as VAT exempt in that country.
