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From 1 January 2015, the place of supply in respect of supplies of telecommunications, broadcasting and electronic services (e-services) to consumers is the place where the consumer is established, has a permanent address or usually resides Until 1 January 2015, the place of supply of these services to consumers is the place where the supplier is established.

Suppliers affected by this change can account for any foreign VAT due on these supplies through the Mini One Stop Shop (MOSS) from 1 January 2015. This can prevent a supplier from being obliged to register for VAT in lots of different countries. Irish Revenue’s MOSS portal is open for suppliers to register now.

EU Action Plan on VAT

The European Commission’s Action Plan on VAT sets out plans to modernise the current EU VAT system to make it simpler and more business-friendly.

The Commission has committed to presenting legislative proposals on a number of  the initiatives set-out in the Action Plan. These include proposals;

  • To modernise and simplify VAT for cross-border e-commerce (as part of its Digital Single Market strategy

  • To provide greater autonomy to Member States on the setting of VAT rates

  • On a definitive VAT system based on the principle of taxation in the country of destination of the goods

  • To improve cooperation between  tax administrations including from non-EU countries and law enforcement bodies and to strengthen tax administrations' capacity for a more efficient fight against fraud.

The Commission will present proposals on all of these issues in 2016 and 2017 and these will require unanimous agreement from Member States before they become binding. 

Read the full Action Plan