The new European rules for the value added tax (VAT) of digital goods and services will enter in force on January 1 2015. Under the new rules, VAT will be paid in the European Union based on the location of the consumers, not based on the location of the companies.
These changes will have an effect on the companies that are actually collecting payments from end-consumers in a value chain. In practice this means mobile platforms, online portals and game developers providing their games directly for their players over the Internet. You want to read this!