Article 2

For telecommunications, radio and television broadcasting or electronically supplied services supplied by a supplier established within the Community to a non-taxable person who is established, has his permanent address or usually resides there, the following shall apply: the place of supply in respect of each chargeable event that occurs before 1 January 2015 shall be the place where the supplier is established, as provided for in Article 45 of Directive 2006/112/EC, regardless of when the supply, or continuous supply, of those services is completed; the place of supply in respect of each chargeable event that occurs on or after 1 January 2015 shall be the place where the customer is established, has his permanent address or usually resides, regardless of when the supply, or continuous supply, of those services commenced; where the chargeable event occurred before 1 January 2015 in the Member State where the supplier is established, no tax shall become chargeable in the Member State of the customer on or after 1 January 2015 in relation to the same chargeable event.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-21 · Text as adopted (Official Journal); later amendments are not incorporated in this text.