New Implementing Measures for EU Place-of-Supply Change 2015

On 1 January 2015, the place-of-supply rules for specific categories of telecommunications, radio and television broadcasting, and electronic services will change considerably for suppliers established in the European Union, who supply those services to non-taxable persons resident in the European Union. In this article, the author discusses the implementing measures proposed by the European Commission in relation to those intra-Community B2C services from 1 January 2015.