Changes to the EU VAT rules referring to the place of supply of telecommunications, broadcasting and electronic services will enter into force on January 1, 2015. Starting with this date, these services supplied by a business to a final consumer (B2C) will be taxable in the country where the customer is established or has his permanent address or usual residence (hereinafter “Member State of consumption”) regardless of where the taxable person supplying these services is established (Article 58 of the VAT Directive 2008/8/EC of 12 February 2008 amending the Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax).
VAT Standard rate
VAT Reduced rate
There is no reduced rate established.
No threshold established.