This change to the VAT rules will introduce more efficiency and fairness into taxation. By taxing at the place of consumption, there will be a level playing-field between all operators supplying telecommunication, broadcasting and electronic services on a given market. The customer will pay the same amount of tax regardless of where the supplier is located. This will simplify things for consumers, who will not have to work out where the supplier is established, and it will create fairer competition between domestic suppliers and those established in other EU countries. The level playing field aspect is particularly important for small businesses, which usually do not have resources to spend in VAT planning schemes. The change in place of supply rules concerns telecommunications, radio and television broadcasting and electronic services supplied to private consumers. These can be, for example, phone or satellite TV subscriptions, downloadable software, songs or e-books.
More information: http://europa.eu/rapid/press-release_MEMO-14-448_en.htm
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