Telecommunications, Broadcasting and Electronic (TBE) services to consumers (B2C) - New VAT Place of Supply Rules - 2015

Tax Briefing 02/2014 provided information in relation to new EU VAT rules in respect of supplies of Telecommunications, Broadcasting and Electronic (TBE) services to consumers (B2C). The new rules will come into effect from 1 January 2015.

The place of supply in respect of supplies of TBE services to consumers will be the place where the consumer is established, has a permanent address or usually resides. EU and non-EU suppliers will, from 1 January 2015, have to register for VAT and comply with the relevant obligations of the Member State where the consumer is based. The alternative is to register for the Mini One Stop Shop (MOSS) scheme, an optional scheme which allows businesses that supply these services to account for the VAT due on those supplies via a web-portal in one Member State.

European Union (Value-Added Tax) Regulations 2014 (S.I. 340 of 2014) transpose into Irish law Article 5 of Council Directive 2008/8/EC to give effect to these new rules.

A guide to the new place of supply rules has been published. The guide focuses on the main issues and changes facing business as a result of these new rules. This guide is available in Chapter 5 of the Value-Added Tax manual and VAT MOSS - TBE Services 2015 on the Revenue website.

15 August 2014