NEW ZEALAND: Proposed changes in Goods and Services Tax for telecommunications

The New Zealand Government has proposed to make changes to the goods and services tax (GST) telecommunications rules. The move is designed to bring New Zealand into line with OECD and international trends in relation to the provision of telecommunications services with focus on the customer’s usual place of residence. The Minister’s release (on 17 May 2019) and the officials’ issues paper can be viewed here.Read More »

RUSSIA: Registration obligation for non-resident providers of electronic services as from 1 of January 2019

From 1st January 2019, foreign suppliers of business-to-business (B2B) electronically supplied services are required to register with the Federal Tax Service in Russia.The method applied in 2018 whereby the Russian business customer collects and remits the VAT at the standard 18% rate to the tax authorities through the reverse charge mechanism is not applicable anymore.Read More »

India – electronic services – new place of supply as from 1 of December 2016


The Central Government of India amended the service tax law in relation to the provision of electronic services to include services that are provided by a service provider located outside India to a service recipient located in India. Place of supply of electronic services has changes as from 1 of December 2017. The ‘place of provision’ of electronic services has changed from ‘location of service provider’ to ‘location of service recipient’. Read More »

EU – Updated version of the MOSS report published

539368_web_r_by_wandersmann_pixelio-deOn 3 November 2016 the Taxation and Customs Union published an updated version of the MOSS report. In this report information on national rules applied in Member States for the use of the mini one-stop shop (MOSS) can be found. Definitions and explanations on the scope of the report can be found in the overview, which also includes a summary table of applicable VAT rates, as well as information on use and enjoyment rules, and B2C invoicing obligations across Member States.


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‎Mini One Stop Shop (MOSS) as from 1.1.2015

The Mini One Stop Shop is an optional scheme which comes into force on 1.1.2015. It will allow taxable persons providing electronically supplied and telecommunication services, television and ‎radio broadcasting to non-taxable persons in Member States in which they do not have an establishment to account for the VAT due via a web portal in the Member State where they are registered. Read More »