ARTICLE · 20 AUGUST 2013

VAT 2015 - Determining The Location Of The Customer

Deloitte Malta

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With effect from 1 January 2015, telecommunications, broadcasting and electronic services supplied to private consumers (private individuals / non-taxable persons) in the EU will be taxable in the Member State of the customer

MaltaTax

Determining the location of the customer?

With effect from 1 January 2015, telecommunications, broadcasting and electronic services supplied to private consumers (private individuals / non-taxable persons) in the EU will be taxable in the Member State of the customer.

Cross-border service providers will have to identify where their customers are located and charge VAT accordingly.

The rules will provide that the place of supply of the relevant services will be where the customer is established, has his permanent address or usually resides. One of the challenges will be the implementation of measures which can properly identify the location of customers, in line with the requirements of the legislation, with the aim of ensuring taxation at the actual place of consumption.

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