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2015 will bring substantial VAT changes for the suppliers of telecommunication, broadcasting and electronic services. In this respect, the Council Implementing Regulation of 7 October 2013 laid down the rules on how to identify the place of supply of the abovementioned services to non-business customers and the project of the law of 6 January 2014 (PL 6642) addresses the ‘Mini One Stop Shop’ special regime in Luxembourg. As the stakes are high and the clock is ticking, it is crucial for the industry to familiarise themselves with these changes beforehand.
According to the current VAT rules, the supply of telecommunication, broadcasting and electronic services to private individuals (non-business customers) residing in the EU is considered to be located in the country...
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