Electronic Services and VAT Jurisdiction Rules in the European Union

Rafał Lipniewicz


From January 1, 2015 electronically delivered services in the EU are taxed in the country where the customer resides, regardless of whether the customer is a VAT payer or a consumer. The main change involves a shift from the origin principle to destination principle as the criterion for determining the place where electronic services for B2C transactions in the EU are provided. The Mini One-Stop Shop is a new mechanism through which businesses can account for VAT at the rates applicable in member states other than where they are established. The purpose of this article is to analyze legal and economic aspects of these changes. 


VAT; tax jurisdiction; origin principle; destination principle; electronic services

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DOI: http://dx.doi.org/10.17951/h.2016.50.1.643
Data publikacji: 2016-04-03 14:40:42
Data złożenia artykułu: 2015-07-21 14:25:13


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