Until January 1st 2015, within the EU the VAT one-services (like telecommunications, radio & television broadcasting and electronic services)to consumers (and businesses without VAT number) is charged based on the location (EU country) ofthe seller.

Starting on January 1st 2015, the VAT on e-services to consumers withinthe EU must be calculated based on the end customer’s location (address on invoice).

See http://ec.europa.eu/taxation_customs/taxation/vat/traders/e-commerce/index_en.htm