VAT changes affecting supplies of broadcasting, telecommunication and e-services

On 1 January 2015, changes will be made to the European Union VAT place of supply of services rules for certain supplies of broadcasting, telecommunications and e-services. This may affect the place of taxation for your business.

Currently, the place of taxation for broadcasting, telecommunications and e-services is determined by your location as the supplier of the services. However, from 1 January 2015, it will be determined by the location of your customer.

HMRC VAT Broadcasting, telecommunications and e-services

Broadcasting Tax | Bambridge Accountants