VAT – Changes in the ‘place of supply rules’ with effect from 1 January 2015

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 […]

Written By ACT Team

On October 22, 2014
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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.

How can we help?  

For further information, please contact one of the firm’s tax partners, Stephen Balzan on [email protected] or Elaine Camilleri [email protected]. ACT can help you understand the changes to the tax rules and how these can impact your business.  

Apart from its offices in St. Julian’s Malta, ACT operates from a second office in Gozo, which is situated in the capital city of Victoria.  For an appointment in our Gozo office, please call on 00356 21378672 or send us an email on [email protected].