EU VAT scenario guide
EU B2C digital services VAT guide
Telecommunications, broadcasting and electronically supplied B2C services are generally taxed where the customer resides.
General rule
Article 58 applies destination taxation to these services. Article 59c provides a EUR 10,000 cross-border threshold for qualifying EU-established suppliers, unless they opt into destination taxation.
Important exceptions
The threshold and OSS eligibility depend on establishment, customer location evidence, transaction type and prior elections.
Legal references
- Article 58
- Article 59c
This guide summarizes the general EU framework. Classification, establishment, customer evidence, national implementation and special schemes can change the result. Confirm material transactions with the relevant tax authority or adviser.