Implementing Measures Relating to EU Place-of-Supply Rules: Are Business Issues Solved and Is Certainty Provided?

On 1 January 2010, new place-of-supply rules for services apply in the European Union. Many provisions of the Regulation that contains implementing measures for the VAT Directive relate to those rules and, consequently, that Regulation had to be adapted. In this article, the authors focus on the new provisions of the recast Implementing Regulation, in particular those relating to the new place-of-supply rules, and they analyse the extent to which those provisions offer solutions for the main issues in the area of EU VAT that have been identified from a business perspective, and assess whether the Regulation produces the required guidance and clarification at EU level.