Uncategorized #VATMOSS Q&A- How do we determine where the customer is located? | Taxback 17 December 201417 views1 min read #VATMOSS Q&A- How do we determine where the customer is located? | Taxback. Spain – New real-time VAT reporting system from 2017 | Michaela Merz VAT 2015: new place of supply rules. Concerns raised by online micro-businesses in the UK – TaxLive