The 2015 Rules for Electronically Supplied Services – Compliance Issues

In this article, the author discusses the new rules applicable for electronically supplied services from 1 January 2015. According to the author, these rules are missing their objective of alleviating businesses’ compliance burden and of increasing legal certainty. The author also makes tentative recommendations of best practices for suppliers of those services and for tax administrations. The author suggests Member States to consider the introduction of a threshold for small and medium-sized businesses.