- Extension of the place of supply rules for virtually available B2C services (§ 3a para 13 UStG)
- The place of supply rules for B2C services have been expanded to include virtually available services (e.g. streaming, online) under § 3a para 11 lit a UStG (cultural, artistic, entertaining performances/services, etc.), where the recipient’s location principle also applies.
- The change will take effect on January 1, 2025.
Source: info.leitnerleitner.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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