On 10 September 2014 regulations were made to address the following two developments:

  • the change in the VAT place of supply rule for business to consumer supplies of telecommunication, broadcasting and electronic services (digital services) to the place of consumption (with effect from 1 January 2015)
  • the introduction of the optional “mini one-stop shop”, which will permit EU and non-EU suppliers of digital services to register and account for VAT in only one member state (even though they make may supplies in several member states)

The regulations can be viewed here.