The new, updated EC webpage explains what telecommunications, broadcasting, and electronic services are subject to VAT and how the “mini one-stop shop” (MOSS) system can be used to declare and pay VAT on these services. The full set of new rules will enter into force on 1 January 2021. However, from 1 January 2019, businesses can begin to benefit from the simplified ”place of supply rules” for the supply of these services.
Latest Posts in "European Union"
- CJEU Clarifies 0% VAT Documentation for Intra-Community Supplies: Key 2025 Ruling for Businesses
- Key CBAM Changes for EU Importers Effective January 2026: New Thresholds and Reporting Rules
- GENA Urges EU to Harmonise and Expand Digital E-Invoicing in Public Procurement Reform
- Audit Office Monitors Council’s VAT Filing Amid Potential £600k HMRC Fine Risk
- EU VAT Gap 2023: Key Findings, Country Comparisons, and Policy Insights from Mind the Gap Report
