The Commission has published guidelines to prepare businesses for the new VAT rules for telecoms and e-services, which will enter into force in 2015. The changes, to come into effect from 1 January 2015, mean that VAT will be charged where the customer is based, rather than where the seller is based.

A “One Stop Shop” will enable telecoms, broadcasting and e-services businesses comply with all of their VAT obligations in all Member States from their country of registration. The Commission’s guidelines are aimed at assisting business to prepare their processes and configure their IT tools to collect the information that they will have to submit from February 2015. Additional guidelines will be published next year on the new place of supply rules.

HMRC have also published guidance on these new VAT rules, see here.