Michaela Merz

EU – updated version of the MOSS report

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European commission 2
The European Commission has published an updated MOSS-report providing information on national rules applied in Member States for the use of the mini one-stop shop (MOSS).

As from 1 of January 2015, telecommunications, broadcasting and electronic services are always taxed in the country where the customer belongs – regardless of whether the customer is a business or consumer – and regardless of whether the supplier is based in the EU or outside. The overwiew includes a summary table of applicable VAT rates, as well as information on use and enjoyment rules, and B2C invoicing obligations across Member States.

Overview of VAT rules, VAT rates and contact Points

 

 

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