(scotland) Limited
  • 0141 636 9353
  • 0141 636 9490
  • 0141 636 9492

Businesses supplying electronic services, telecommunications or broadcasting need to start planning now for system changes and overseas VAT registrations.

These changes will apply where services are made to private consumers or to organisations that are ‘not in business’ (e.g. certain charities and public bodies).

B2C supplies of electronic services, telecommunications and broadcasting will be taxed in the customer’s country of residence, rather than the supplier’s country, with effect from 1 January 2015.

Consequently, suppliers will face VAT reporting obligations in up to 28 EU Member States, bringing challenges in the way of determining the customer’s residence, collection of the relevant VAT data for all EU Member States, together with commercial issues of pricing of products and the protection of margins.

Who is potentially affected 

  • Online content, software and digital providers, including those selling Apps;
  • Online book and magazine publishers, hotels, internet cafes and restaurants, retailers, airlines and membership clubs providing online subscriptions; and
  • Telecommunications, broadcasting and other media organisations.

How can VAT Services (Scotland) Ltd help you 

  • Assist with the design and implementation of a strategy to cover VAT compliance, contract reviews, systems advice, pricing and other support to ensure your business is aware of the commercial impact and ready for the changes on 1 January 2015. 

Contact us

Should you wish further information on the above, please do not hesitate to contact Gary using the details outlined below.


Gary Moore
Direct line 0141 636 9353
Mobile 07812 061 582
Email This email address is being protected from spambots. You need JavaScript enabled to view it.