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Change to the Place of Supply Rules from 1 January 2015


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24th September 2013 - The Vat People

The place of supply rules regarding telecommunications, broadcasting or electronically supplied services to non taxable or private customers will be changing with effect from 1 January 2015.

Currently these services are taxed where the supplier belongs, however from 1 January 2015 businesses will be required to charge and account for VAT in the country where the customer belongs or the service is consumed. A 'One Stop Shop' will be introduced whereby suppliers can account for VAT on supplies to customers in other EU Member States without the need to register in each of the jurisdictions.

The place of supply rules are notoriously complex for non-VAT specialists and we therefore encourage you to contact our helpline if you have any place of supply queries, as a simple call could avoid unexpected VAT costs in other EU Member States, or the call could perhaps even highlight that it is actually the customer who is responsible for accounting for VAT.

If you have any customers operating in the industries mentioned above, please ensure that they are aware of the changes and invite them to contact us should they have any questions or concerns.

About the Author

The VAT People are leading VAT and Customs Duty consultants based in the North West of England. We work with a wide range of businesses throughout the UK as well as assisting our accountancy colleagues to unravel the thorny VAT issues for their clients. We are one of the UK's largest and most comprehensive sources of VAT and Customs advice, our consultancy team having over 140 years of experience in VAT and Customs gained in either HMRC or a Big 4 accountancy practice environment.

Call us on our VAT helpline 0800 077 4604 to discuss. All initial discussions are free with no-obligation.

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Article Published/Sorted/Amended on Scopulus 2013-09-30 14:35:40 in Tax Articles

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