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Changes to VAT place of supply rules

8 May 2014

From 1 January 2015 the VAT place of supply for telecommunications, television / radio broadcasting and electronically supplied services (TBE Services) provided to non-taxable customers will be where that customer is established. Taxand Ireland explores these changes locally and around the world.

The objective of this update is to ensure VAT is charged as much as possible in the country where services are consumed. Non-taxable customers cannot self-account for VAT and so EU companies providing services will need to determine:

  • If the services they are providing fall under the definition of TBE services
  • The status of their customer (taxable / non-taxable)
  • Where their customer is established
  • What the appropriate VAT rate is in the country where the customer is established
  • That their accounting, billing and IT systems will be able to meet the new requirements

Discover more about EU company registration in light of these changes

Your Taxand contacts for further queries are:
Sonya Manzor
T. +353 1 639 5212 

Laura Buckley

Also published in Thomson Reuters' Taxnet Pro, 8 May 2014 


Taxand's Take

The Irish Revenue is currently working on its MOSS system and it is expected that registration for MOSS will open from 1 October 2014. Multinationals should keep abreast of the changes in Ireland and worldwide to ensure total compliance.

Taxand's Take Author