There will be a change to the EU VAT place-of-supply rules, which determine where VAT is collected and remitted for some types of service, with effect from 1 January 2015.

This change will affect businesses providing services such as telecommunications; field and mobile telephone services; access over the internet; broadcasting; radio and television programs transmitted over a network; live broadcasts on the internet; e-services; web hosting; distance learning; and downloads of apps, games, music, films or e-books. The changes do not affect business to business (B2B) services.