VAT shake-up for cross-border trade in services

On the 23 December 2003 the European Commission has presented a proposal to change the place of supply of services for Value Added Tax (VAT) purposes where the customer is a trader. The proposal would shift taxation in most cases from the place where the supplier is established or has a fixed place of business to the place where the customer is located. However, there would be exceptions to this general rule for certain services for which special arrangements currently exist

http://ec.europa.eu/comm/taxation_customs/taxation/vatindex_en.htm http://ec.europa.eu/comm/taxation_customs/taxation/vatindex_en.htm

http://europa.eu/rapid/pressReleasesAction.do?reference=IP/03/1808&format=HTML&rapid=0&language=EN&guiLanguage=en&display= http://europa.eu/rapid/pressReleasesAction.do?reference=IP/03/1808&format=HTML&rapid=0&language=EN&guiLanguage=en&display=

http://ec.europa.eu/comm/taxation_customs/taxation/consultations/supply/supply_en.htm http://ec.europa.eu/comm/taxation_customs/taxation/consultations/supply/supply_en.htm

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