EU Place-of-Supply Rules from 2010 – VAT Committee Guidelines

In the course of 2009, the VAT Committee adopted a series of guidelines on the new place-of-supply rules that entered into effect on 1 January 2010. Although they are non-binding interpretations by the Member States of the currently applicable rules, the guidelines give some insight into the background of the provisions of the Commission’s proposal for a new Implementing Regulation, which, to a large extent, are based on the guidelines included in this overview.