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"
- EU Sugar Taxes: Diverse Approaches to Reducing Sugary Drink Consumption Across Member States
- Transfer Pricing and VAT Post-Arcomet: Unresolved Debates in Taxation’s Complex Landscape
- ECJ Rules VAT Refund Processing for Non-EU Buyers is Taxable Service, Includes VAT in Price
- EPPO Seizes €28 Million in Assets in €40 Million VAT Fraud Investigation
- ECJ C-121/24 (Vaniz) – AG Opinion – Joint VAT liability requires existing debtor; no liability post-liquidation
