On 1 April 2015, Italy implemented the required legal changes needed for the EU's change in the place of supply rules for B2C telecommunications, broadcasting, and electronic services made to persons located in the EU. The implementation was to have taken place 1 January 2015, but the required legislative process was not completed.
Under the new rules, the place of supply is changed to the EU country of the consumer, and the supply is subject to that country's VAT rate. Each EU country must …