European Union EU MOSS website: MOSS : A simplified system to declare VAT on Telecommunication, Broadcasting and Electronic (TBE) services in the EU 19 April 201847 views1 min read Source: EU E-Commerce / Electronic services ECJ C-580/16 (Hans Bühler) – Judgment – A VAT list submitted too late is not a reason to refuse a VAT exemption EU breakthrough e-book reduced VAT rates