Richard Woolich reviews changes to the place of supply rules in 2015 and the extended one stop shop.
The place of supply rules govern where a particular supply takes place and therefore determine where businesses are obliged to register collect and remit VAT due on their supplies and in which member state.
There are important changes to the VAT place of supply rules affecting cross-border services from 1 January 2015.
These changes will affect those businesses based both inside and outside the EU which are involved in the supply of telecommunication services television and radio broadcasting services and businesses involved in electronically supplied services (e-commerce business) where the customer is a consumer i.e. a private individual or an organisation that...
