The changes to the VAT rules which will come into effect
on 1 January 2015 will impact B2C suppliers of:
In advance of the 2015 changes coming into effect, businesses
will need to consider whether they make cross-border B2C supplies
of telecommunications, broadcasting and electronic services.
What are 'telecommunications',
'broadcasting' and 'electronic'
services?
In preparation for the upcoming changes to the rules in the EC
VAT Directive (and their implementation in EU Member States), the
EU Commission has published measures, as well as proposals for
additional measures, which are intended to provide guidance on the
interpretation of the rules as well as on certain practical issues,
and to ensure their uniform application.1
