As from 1st January 2015, all telecommunication, broadcasting and electronically supplied services provided to final customers within the EU shall be subject to VAT in the jurisdiction where the final consumer is established, has his/her permanent address or where he/she usually resides.
Currently the place of supply of such services provided by EU businesses to the final consumers in the EU is the place where the supplier is established, while the place of supply of such services provided by non EU businesses is the place where the final consumer is established. Thus with effect from 1st January 2015, the VAT treatment of such supplies to final EU consumers will be equivalent for both EU and non-EU suppliers.
