2015: Telecommunication, Broadcasting and Electronic Services
As from 1 January 2015 the place of supply rules relating to telecommunication, broadcasting and electronic services supplied to non-taxable persons which are established, have their permanent address, or usually reside in the EU will be taxable in the Member State of the customer.
For more information please open Changes to VAT place of supply rules
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.