On 13 August 2014, Ireland Revenue posted two leaflets on their website concerning the new VAT place of supply rules for telecommunications, broadcasting and electronic services, and the related Mine One Stop Shop.
From 1 January 2015, the place of supply in respect of supplies of telecommunications, broadcasting and electronic services (e-services) to consumers is the place where the consumer is established, has a permanent address or usually resides. Until 1 January 2015, the place of supp…