SME Chamber officials meet MCESD President
04 February 2025
SME Chamber President Mr. Paul Abela and Deputy President Mr. Philip Fenech met with MCESD...
Practical guidelines for businesses on 2015 rules
17 February 2014
From 1 January
2015, telecommunications, broadcasting and electronic services will always be
taxed in the country where the customer belongs*
– whether customer is a
business or consumer
– whether supplier based in
the EU or outside
* For a business (taxable
person) = either the country where it is registered or the country where it has
fixed premises receiving the service.
* For a consumer (non-taxable
person) = the country where they are registered, have their permanent address
or usually live.
The practical guidelines
published by the European Commission in English in late 2013 can be accessed
from:
http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/telecom/index_en.htm.
