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 been updated to provide further information in relation to these new VAT rules and the related MOSS scheme.

The following enhancements have been made:

• Update of the Mini One Stop Shop (MOSS) leaflet.
• A Q&A which will be updated as new issues arise.
• A link to a European Commission portal which provides the VAT rates in all Member States.
• To assist businesses that wish to avail of the MOSS scheme, Revenue has prepared MOSS videos to demonstrate the registration and return filing and payment processes.

05 March 2015