VAT - Telecoms, Broadcasting and E-services and Mini One Stop Shop (MOSS)

From 1 January 2015, the place of supply of Telecommunications, Broadcasting and Electronic (TBE) services to non-taxable persons is the place where the customer is established, has a permanent address or usually resides.

The Mini One Stop Shop is an optional scheme which allows businesses that supply TBE services to consumers in Member States in which they do not have an establishment to account for the VAT due on those supplies via a web-portal in one Member State. It is a simplification measure to reduce the administrative burden and cost on business as businesses making such supplies would otherwise be obliged to register for VAT, file returns and make payments in each Member State in which they make these supplies.

The Revenue website has further information in relation to these new VAT rules and the related MOSS scheme :

 

EU Businesses

Registering for VAT MOSS 

A guide to registering for the VAT MOSS (Mini One Stop Shop) for EU Businesses

 

 

Submitting returns and payments

A guide to submitting Returns and Payments for the VAT MOSS (Mini One Stop Shop) for EU Businesses

 

Non EU Businesses

Registering for VAT MOSS 

A guide to registering for the VAT MOSS (Mini One Stop Shop) for Non EU Businesses

 

Submitting returns and payments

 

A guide to submitting Returns and Payments for the VAT MOSS (Mini One Stop Shop) for Non EU Businesses

 

 

 

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