European Gaming Lawyer magazine Spring 2014 | Page 39
2. Overview 2015
Rules from 2015 for telecommunications, broadcasting and electronic services
Services supplied by/to
EU consumer in EU country 1
EU consumer in EU country 2
Non-EU consumer
EU supplier (EU country 1)
Taxable in EU country 1
Taxable in EU country 2
No EU VAT
EU supplier (EU country 2)
Taxable in EU country 1
Taxable in EU country 2
No EU VAT
Non EU supplier
Taxable in EU country 1
Taxable in EU country 2
No EU VAT
(see http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/telecom/index_