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

Presumptions — evidence requirements

What evidence can I use in deciding where the customer is located?

The information that is available to you will vary depending on your industry and business model. Examples of evidence that can be used are:

  • customer’s billing address
  • IP address
  • bank details (location of bank)
  • country code of SIM card
  • location of fixed land line
  • any other commercially relevant information (For example; payment mechanisms or gift cards unique to specific Member States, information from third party payment service providers, customer trading history details and so on).

Generally, you can use any two pieces of non-contradictory evidence to determine your customers’ location. Where you have multiple pieces of evidence, you should use your best judgement in selecting the most reliable indicators of the correct location of your customer.

You will need three pieces of non-contradictory evidence to override a specific presumption.

You need to ensure that your systems and processes are capable of collecting relevant information and applying that information and the presumptions in a manner that will produce the most accurate result possible. It is acknowledged that 100% accuracy may not be achievable but you are required to make best efforts and to review your systems regularly.

With effect from 1 January 2019, where a taxable person is supplying TBE services to customers in other Member States, only one piece of evidence is required to determine the customer’s location up to a threshold of €100,000. Where the total value of TBE services supplied to customers in other Member States exceeds this threshold during a calendar year, the normal rules will apply and two pieces of non-contradictory evidence to determine the customer’s location will be required.

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