VAT news tagged as "Place of supply"


Belgium VAT on warehousing services

July 25th, 2014

The Belgian tax authorities have changed the place of supply rules, and hence the liability to Belgian VAT, for the provision of warehousing facilities to non-resident traders. Previously, the place of supply rules for storage facilities followed the General Rules.  For non-residents customers, this meant the leasing to non-residents was VAT exempt under the reverse …


EU announces further guidance on the 2015 VAT Package

January 18th, 2013

The European Union is to propose further guidance for the changes to European VAT in 2015 for broadcast, telecommunications and electronic services – 2015 VAT Package.  This new guidance will help suppliers determine the place of taxation of such services for use with the new One Stop Shop compliance and reporting portal. Change in VAT …