New regulations for 2018
Skip information indexVAT: Service provision locator 2019
A new version of the Service provision locator is available for the year 2019. This new version includes the following new features:
- It includes the changes introduced by the 2018 General State Budget Bill to the rules of location for telecommunications, broadcast and television, and electronic services applicable as of 1 January 2019.
- It unifies electronic services and telecommunications, broadcasting and television services in a same section due to being processed in the same way
- It adds a section for the special regime for travel agencies
To access the new Locator, simply select:
Service provision locator (2019)Previous Modification of the VAT Directive to be able to temporarily apply a generalized subject inversion procedure passive Next Modification of Regulation (EU) No. 282/ 2011, from the Commission: harmonization of means of transport proof for the purposes of the exemption of intra-Community operations and information to be included in the mandatory register of 'reserve stocks', applicable from 1 January 2020