All posts by Guus van der Mast

About Guus van der Mast

Tax Consultant PwC the Netherlands email: guus.van.der.mast@nl.pwc.com Mobile: +31 6 53 88 51 19 Office: +31 88 792 59 98

Guus van der Mast works in the international VAT practice of PwC Amsterdam, the Netherlands. He has extensive knowledge of EU and Dutch VAT law and focuses on Digital Transformation and Cloud Computing.

Featured: EU 2015 B2C VAT changes – it’s sooner than you think!

On 1 January 2015 the final phase of the so-called VAT package will come into force and will involve important changes in the VAT treatment of intra-EU business-to-consumer (‘B2C’) supplies in relation to telecommunications, broadcasting and electronic services.

From that moment on, all telecommunications, broadcasting and electronic services provided to non-taxable persons will be taxable at the place where the customer is established, has his permanent address or usually resides. Affected businesses will therefore be required to charge, report and pay local VAT in every Member State in which they have customers, which may result in multiple VAT-registrations throughout the EU.

Find out more