Revenue E-Brief Issue 71/2014, 22 August 2014
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) and the related Mini One Stop Shop (MOSS) which 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 resides. To simplify the obligations of suppliers of such services, a new special scheme known as the Mini One Stop Shop (MOSS) will come into operation on 1 January 2015. The MOSS will allow businesses to register, submit returns and pay the relevant VAT due to Member States through the web-portal of one Member State. Otherwise, businesses would be required to register and submit returns in several Member States.
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 providing guidance for business on the operation of MOSS is available in Chapter 10D of the Value-Added Tax Manual and VAT MOSS - TBE Services 2015 on the Revenue website.
22 August 2014