The Council of the European Union has adopted two Directives from the VAT package that was agreed on 4 December 2007. These are: (i) a Directive on the place of supply of services; and (ii) a Directive on procedures for VAT refunds to non-established businesses. The first Directive provides that, from 1 January 2010, business-to-business supplies of services will be taxed in the Member State where the customer is situated, subject to certain exceptions, for example with regard to restaurant services. No changes are provided for business-to-consumer supplies of services. The second Directive introduces a new procedure that will enable businesses to claim VAT refunds electronically from other Member States in which they are not registered but have paid VAT.