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Cross-border VAT changes 2010

Changes to Place of Supply of Services
From January 2010, additional VAT changes come in affect whereby business-to-business (B2B) supply of services will be taxed where the customer is situated, and no longer where the supplier is located.

Changes to EC Sales Listings (ESL)
Those of you involved in supplying goods to businesses established in other EU Member States will be familiar with the ESL and Intrastat reporting requirements. The Cross Border VAT changes mean that the supply of services is now also subject to ESL reporting.

We shall therefore be creating new tax codes and reports (VAT100 and ECSL) in NetSuite and making them available in the next two weeks.

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