Telecommunications, broadcasting and electronic (TBE) services - new rules (2015)

New place of supply rules

From 1 January 2015, the place of supply in respect of supplies of TBE services to customers is the place where the customer is established, has a permanent address or usually resides. (See Customer location and presumptions).

Business to business supplies of TBE services are unaffected by the changes. They continue to be taxable where the business customer is established.

The supply of TBE services to customers established or residing outside the European Union (EU) falls outside the scope of EU Value-Added Tax (VAT). This is, of course, subject to the use and enjoyment rules.

Next: Customer status ‒ taxable or non-taxable status