EU: Finalised version of 2015 VAT Implementing Regulation is now been published on the Council’s website

The Implementing Regulation on the B2C 2015 place of supply changes, which was adopted last June, has now been published on the Council’s website. It amends/complements VAT Implementing Regulation 282/2011 on the place of supply of services. The regulated provisions concerning the B2C 2015 VAT changes have effect as from 1 January 2015.

You will find the regulation in English (here), in German (here) and in French (here). It is also available in many other official languages of the European Union.

For more information, we refer to our previous post here.

About Sophie Claessens

Senior Tax Manager PricewaterhouseCoopers Tax Consultants Belgium email: sophie.claessens@be.pwc.com Mobile: +32 473 91 05 67 Office: +32 3 259 3169

Sophie Claessens is an international VAT advisor, based in Antwerp, Belgium, with a particular focus on business-to-consumer industries, including telecommunications, media, internet and e-commerce. She supports major industry players on sector-specific issues, including VAT compliance at both an operations and strategic level, and is directly involved in policy work for businesses in these industries, both at the Belgian level and at the level of the European Commission. She is responsible for indirect taxes in the communications sector at PwC Belgium and is a driver of PwC’s Business Working Group on the EU 2015 VAT changes. She has authored articles for publication in Belgian and international tax journals.