All the details at http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/telecom/explanatory_notes_2015_en.pdf http://ec.europa.eu

All the details at http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/telecom/explanatory_notes_2015_en.pdf http://ec.europa.eu/taxation_customs/resources/documents/tax... But that's way too long, especially for "Explanatory notes".