Place Of Supply Of Services 2010 – The EU VAT Package

On 12 February 2008, two Directives, one on the place of supply of services, the other on VAT refunds, were adopted by the EU Council of Ministers. From 1 January 2010, the new rules on the place of supply of services will mean that business-to-business “B2B” supplies of services will be taxed where the customer is situated, rather than where the supplier is located.