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"
- VIDA Measures applicable from 1 January 2027
- Agenda of the ECJ/General Court VAT cases – 7 Judgments and 2 Hearings till March 25, 2026
- Comments on T-638/24: Double dip alert – an incorrect invoice can create multiple VAT liabilities
- VAT IOSS Scheme: Intermediary Registration Available from April 2026 for Non-EU Businesses
- Customs and VAT Fraud Cost EU €45 Billion in 2025, Officials Warn
