Australian businesses supplying electronic, telecoms and broadcasting services need to be aware of changes to EU VAT rules

Australian e-commerce businesses that supply services to European customers need to be aware of important ‘value-added tax’ (VAT) changes that will apply across the European Union (EU) from 1 January 2015.

These changes will apply in relation to the following services (collectively referred to as ‘e-commerce services’), to the extent the services are supplied to a non-VAT registered consumer: telecommunication services; television and radio broadcasting services; and electronically supplied services (including software subscription services, such as for games, music and other content).

While VAT is similar to the ‘goods and services tax’ (GST) that applies in Australia, the above services are taxed differently in the EU as compared with Australia…

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