Press Release: Taxation: Countdown to simpler and fairer VAT system

On 1 June 2014, the six month countdown begun to a major change in the EU VAT system, which was ease life for many businesses and ensure fairer revenue distribution between Member States. From 1 January 2015, VAT on all telecommunications, broadcasting and electronic services was be due where the customer is based, rather than where the supplier is located.

• Primary Source

European Commission: RAPID: MEMO/14/448: Questions & Answers: VAT changes from 2015 http://europa.eu/rapid/press-release_MEMO-14-448_en.pdf

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