U.K. HM Revenue and Customs has issued additional guidance for micro and small-sized companies concerning the upcoming 2015 change in the place of supply rules for B2C broadcasting, telecommunications and electronic services (digital services). From 1 January 2015, VAT must be accounted for in the EU Member State where the customer normally lives, instead of where the supplier of the service is established.
The guidance covers what is and is not considered a digital service for the purpose …