Chambers Ireland: EU Vat Changes

Dear Member

We are pleased to give you information in relation to the new EU VAT rules for telecommunications, broadcasting and electronic services which came into force on 01 January 2015.

Under the new rules, changes have been made to the place of supply of digital services and the applicable VAT rate which will affect a number of company activities, including:

App developers

Webhosting providers

Distance learning

Online games


Online publications (newspapers, newsletters, e-books)

Recent surveys have found that many companies are unaware of the new VAT requirements. Consequently, Chambers have developed a brief explanation of the change in rules and the impact that this change may have on Irish digital services providers.

I hope you find this information useful.

With kind regards


Please find further information below

EU Vat Changes 1EU VAT Changes 2EU VAT Changes 3