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"
- Agenda of the ECJ/General Court VAT cases – C-603/24 (Stellantis) judgment on May 13, 2026
- New ECJ VAT Case: C-413/26 (Prodalco Mat) – No details known yet
- EPPO 2025 Annual Report: Key Customs Enforcement Trends, Fraud Schemes, and Cross-Border Actions
- EU Agrees to Give Anti-Fraud Bodies Wider, Direct Access to VAT Data to Combat Cross-Border Fraud
- EU Adopts New Data Sharing Rules to Combat Billion-Euro Cross-Border VAT Fraud
