When do my taxable activities to non business customers (B2C) in the EU begin?
From 1 July 2003, electronically supplied services provided to private individuals or non-business customers are subject to tax in the EU. If you supply these on or after that date, you will be making taxable supplies in the EU. You may register for the special scheme, subject to its conditions. For example, a business which began providing such services on: • 1 January 2003 will begin its taxable activities in the EU on 1 July 2003 • 10 September 2003 will begin its taxable activities in the EU on that date If you choose not to register under the special scheme, you will be liable to register in every Member State where your customers belong, subject to the normal rules.
