A guidance for micro-businesses supplying electronic, telecommunications and broadcasting services (source: EU-Kommission 23 May 2016) . Since 2015, these services are to be taxed where the recipient – a consumer or a business – resides.
EU-Kommission 23 Mai 2016: The basic EU VAT rules for electronically supplied services explained for micro businesses (PDF) [:es]A guidance for micro-businesses supplying electronic, telecommunications and broadcasting services (source: EU-Kommission 23 May 2016) . Since 2015, these services are to be taxed where the recipient – a consumer or a business – resides.
EU-Kommission 23 Mai 2016: The basic EU VAT rules for electronically supplied services explained for micro businesses (PDF)
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