The change is that the place of supply in respect of all supplies of telecommunications, broadcasting and e-services to consumers will be the place where the consumer resides.
VAT must be charged at the rate that applies in the Member State where the consumer resides.
There is a broad definition for e-services such that the sale of ebooks to consumers would fall within the new provisions. A new scheme known as the Mini One Stop Shop (MOSS) can be used from 1 January 2015 and will allow a business to submit returns and pay the relevant VAT due to Member States through the web portal of one Member State.