Amendment to Implementing Regulation (EU) 282/2011 – place of service / immovable property
On 8 October 2013, the Council of Justice and Home Affairs (JHA) approved the draft regulation to amend Implementing Regulation (EU) 282/2011 in terms of the place of supply of service and the definition of “immovable property.”
This change partly has to do with the rules for determining the place of telecommunications, broadcasting and electronic services in a B2C relationship, which will come into effect on 1 January 2015. From that date on, the place of supply of such services will be the place where the consumer is established. It means for businesses offering such services they can meet all their VAT obligations in the whole European Union by filing a single VAT return in the EU Member State where they are established (one-stop-shop).
The place of sale of tickets for events has also been clarified as the place where the event is held, irrelevant of how the tickets are distributed. These changes will have effect from 1 January 2015. The regulation also clarifies what “immovable property” must be understood to mean. These clauses will take effect on 1 January 2017.