VAT: special arrangements applicable to services supplied electronically

The objective is to create a level playing field for the indirect taxation of digital electronic commerce for EU and non-EU businesses and to make compliance for non-EU businesses as easy and straightforward as possible. The changes modernise the existing VAT place of supply rules for services to accommodate the electronic business environment and to provide a clear and certain regulatory environment for all suppliers, located within or outside the EU.

The link address is: http://europa.eu/scadplus/leg/en/lvb/l31044.htm