Business tax – guidance

VAT: supplying digital services to private consumers

Find out about changes to the place of supply rules for digital services.



This information is for businesses who make cross-border supplies of digital services to consumers in other EU member states.

From 1 January 2015 the place of taxation for these digital services will be the location of the consumer, not the location of the business supplying the service.

This guidance explains the scope and application of these rules, as well as the options businesses have to account for the VAT involved.