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Since 1 July 2003, the regulations for determining the place of taxation of electronically supplied services have been governed by the so-called e-commerce VAT Directive (2002/38/EC). These regulations stipulate that, in the case of services supplied electronically by non-EU businesses to EU private individuals or EU non-business organizations (i.e. in the case of B2C electronic transactions), non-EU established suppliers are required to register for EU VAT and charge VAT accruing to the country where the consumer is established. EU established suppliers on the other hand have to account for VAT of the country where they are based, when they supply B2C e-commerce services within the EU.
Further to the adoption of the Directive 2008/8/EC regarding the place of...
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