The European Commission has released explanatory notes on the EU VAT changes to the place of supply of telecommunications, broadcasting and electronic services that enter into force in 2015.
Beginning January 1st 2015, the location where VAT is charged will be changed from where the seller is located to the where the customer is located. The primary impact on providers is the loss of the benefit of being established in a low VAT country, like Luxembourg.
The following services will be impacted …