Handling VAT collection for digital businesses changed as of 01 January 2015.
As from the 01 January 2015 handling vat collection for digital businesses will change. The rules for taxing the supply of telecommunications, broadcasting and electronically supplied services to consumers (TBES) will change. The “place of supply” for VAT purposes used to be the jurisdiction in which the supplier business was established, usually resides or belongs. From tomorrow, VAT will now be due and collected on digital goods and services in the member state in which the consumer resides.