The pithily entitled, Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014 (SI 2014/2726), amends Part 3 of Schedule 4A to the Value Added Tax Act 1994 such that from 1 January 2015, the place of supply of business to consumer supplies of telecommunication, broadcasting and electronic services will be the place of consumption.

The order is identical to the draft published in July 2014. Our previous updates comment in more detail on the new rules and, in particular, the introduction of the Mini One Stop Shop and new registrations process.

To read the Statutory Instrument click here.

To read our previous updates on this issue click here and here.