Services supplied to overseas customers – special situations
Broadcasting, telecommunication and electronically supplied services
The place of supply of broadcasting, telecommunication and electronically supplied (BTE) services changed with effect from 1 January 2015, and the place of supply is the country where the customer belongs. If the services are supplied to a business customer (B2B), any VAT due on the services is accounted for by the relevant business customer using the reverse charge mechanism. However, if the services are provided to a non-business customer (B2C), a non-resident supplier will be required to register for VAT in the customer's EU member state.
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