Notice: EU VAT changes to the supply of digital services

Please note the new EU VAT rules for telecommunications, broadcasting and electronic services which came into force on 01 January 2015. 

Under the new rules, changes have been made to the place of supply of digital services and the applicable VAT rate which will affect a number of company activities, including:

•    App developers
•    Webhosting providers
•    Distance learning
•    Online games
•    Software
•    Online publications (newspapers, newsletters, e-books). 

Recent surveys have found that many companies are unaware of the new VAT requirements. Consequently, Chambers Ireland has developed a brief explanation of the change in rules and the impact that this change may have on Irish digital services providers. 

We welcome Chambers to circulate the attached guide to affected members and/or to include in newsletters. Should you feel that a large part of your members or business in your area will be affected by the change you may also wish to suggest the topic as an article for your local media.