VAT Package: phasing in of new rules from 2010

Introduction of VAT Package for notable services: timetable

Date Type of service New rules & place of supply will be
     
1.1.2010 B2B: New general rule The place where the customer is established rather than where the supplier is established as was the case prior to 1.1.2010.Suppliers to complete EC Sales Lists for EU-cross border services which will be subject to the “reverse charge”.
  B2C:general rule The general rule for B2C services will continue to be the place where the supplier is established subject to exceptions in case of certain types of services supplied to customers established outside the EU and subject to the changes proposed below with effect from 1.1.2015.
1.1.2010 B2B:cultural, artistic, sporting, scientific, educational, entertainment, etc Where the services are physically carried out.
1.1.2011 B2B:Cultural, artistic, etc… Under the new general rule  (where customer is established).
1.1.2011 B2B:Cultural, artistic, etc – supplies of admissions to an event and services ancillary to admissions Where the event takes place.
1.1.2010 B2C:Cultural, artistic, etc Where the services are physically carried out.
1.1.2011 B2C:Cultural, artistic, etc Where the services actually take place including the activities of the organizers.
1.1.2013 B2C: long term hire of means of transport Where customer is established instead of supplier.
1.1.2010 B2C: telecoms, radio, TV & broadcasting – by EU based supplier Where supplier is established.
1.1.2010 B2C: telecoms, radio, TV & broadcasting-          where supplier is non-EU based Where services are effectively used & enjoyed.
1.1.2015 B2C: telecoms, radio, TV & broadcasting – by both EU & non-EU suppliers Where the customer  is established
1.1.2010 B2C: electronically supplied services (music, software, games, videos, etc) – by EU suppliers Where supplier is established.
1.1.2010 B2C: electronically supplied services – by non-EU suppliers Where customer is established. Special scheme available to non-EU suppliers to be identified for VAT in any one member state.
1.1.2015 B2C: electronically supplied services – by both EU and non-EU suppliers Where customer is established.