B2C Supplies of Electronic Services from 1 January 2015 from a German Perspective

The Internet is the basis for a continuously growing market for electronically supplied services. 1 January 2015 is an important date for providers of those services established within the European Union because, on that date, the place of B2C supplies of telecommunications, broadcasting and electronic services within the European Union will “shift” from the Member State where the service provider is established to that where the final consumer is resident, which not only has an effect on the service providers’ VAT liability but also on various other administrative obligations with which service providers must comply. In this article, the author discusses the upcoming changes, especially in the framework of mobile systems for payment for electronic services and the upcoming VAT implementing rules.