In order to ensure the neutrality of the EU VAT system, B2C supplies of electronic services within the European Union will also be taxable in the customer’s Member State from 1 January 2015. Although much has been done to ensure that the new VAT regime for B2C e-services functions well from the start, the success of the operation depends to a large extent on how effectively suppliers of e-services will be able to determine their customers’ VAT status and location, and to prevent manipulation on the part of their customers. In this article, the author discusses the compliance aspects of the new arrangements from the perspective of suppliers of e-services.