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"
- ECON Urges Reform of EU Financial Services VAT Exemption and Clarification of Emerging Services
- AG Kokott Clarifies VAT Impact of Transfer Pricing Adjustments in Stellantis Portugal Case
- VAT on Asset Transfers Between Spouses’ Separate Businesses: Recent Legal Developments and Tax Implications
- 2026 Intrastat Thresholds: EU Member State Reporting Limits for Arrivals and Dispatches
- How to Use OSS VAT for EU E-commerce When Shipping from a Dutch Warehouse
