The changers will be concerning the E-Commerce services within Europe Community for B2C suppliers and customers.
The “E-Commerce services” could be applied to the following services:
Television and radio broadcasting services;
Electronically supplied services(including software subscription services, such as games, music and other content).
It seems that B2C services are the services when the company renders the services to physical persons.
From 01 January 2015 when European company issue the invoices to their customers for E-Commerce services, they shall govern the new rules, that VAT shall be charged to customers where the customer’s place of “belonging”. It could be the place where the customers are registered where they usually living.
This essential changing will not concern to European counties where E-Commerce services are seemed to be under the “use and enjoyment” rules. These rules are determining the place of services where the service is used and enjoyed but not where the customer belongs.
To obtain easier the evidence where the customers belonging EU regulation has been introduced to assist suppliers to determine that the place of customer’s belonging could be seemed the place where the customers are located. For example, if the hotel, or café are provided the wi-fi internet access to their customers, the place of supply of this service will be deemed where customers are physically presented. And, the supplier of this service doesn’t need to get VAT number in each countries of EU where the customers came from.