The Council on 15 March 2011 adopted a Regulation ((EU) No 282/2011) laying down new implementing measures for the VAT Directive (2006/112/EC). The Regulation, which recasts Regulation (EC) No 1777/2005, clarifies certain aspects of the VAT Directive for the purposes of ensuring a more uniform application of VAT rules within the EU. It is directly applicable from 1 July 2011 in all EU Member States.

This Regulation includes new measures linked to the VAT Package, giving guidance in particular in determining:

• what is the status of the customer;
• whether he acquires services for business use; and
• where he is located;

as this will in most cases determine the place of taxation and thus the rate of VAT to be applied.

For full details see http://ec.europa.eu/taxation_customs/taxation/vat/key_documents/legislation_recently_adopted/index_en.htm