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. |