EU VAT MOSS €10,000 thresholdCategory:


EU VAT MOSS €10,000 threshold

December 4th, 2016

The European Commission has proposed that a VAT registration threshold for cross border sales of electronic services be introduced in 2018.  The move will benefit thousands of micro-businesses who had be drawn into the EU VAT net in 2015 following the introduction of the Mini One-Stop-Shop on B2C e-services rules. The threshold is likely to …

New Zealand

New Zealand GST price rises e-services

October 5th, 2016

From 1 October 2016, non-resident providers of e-services to consumers resident in New Zealand are required to charge GST at 15%. An immediate outcome is a rise in the prices of these types of services, which includes fees for: streaming films, TV, music and games; e-books; membership to online clubs; software; and apps.  Netflix, for …


EU lowers eBook VAT

September 10th, 2016

The European Commission confirmed plans on 10 September to bring forward legislation to permit reduced VAT rates on ebooks. Currently, only printed books may enjoy the lower rates of VAT in EU states. The move follows a European Court of Justice ruling last year against France and Luxembourg’s reduced VAT rates. The court found that …


Italy confirms Pescara MOSS office

July 27th, 2016

Italy confirmed yesterday that its Pescara VAT office is responsible for the processing of MOSS VAT registrations and returns. All Italian firms providing e-serivces to Italian and other EU consumers should file their Mini One-Stop-Shop digital services returns at Pescara. Non-EU companies choosing Italy as their single registration country should contact Pescara too. The MOSS …


Belgium 6% e-book VAT

July 24th, 2016

Belgium is looking to reduce the VAT rate on electronic books from its standard rate of 21% to the reduced rate of 6%. Its Parliamentary Committee for Finance last week agreed to lower the rate, and syncronise its printed and e-book rates. In 2015, the European Court of Justice ruled that all member states must …


Taiwan plans VAT on foreign e-services.

June 27th, 2016

Taiwan has become the latest Asia Pacific country to plan the imposition of VAT on electronic services supplied by foreign providers to local consumers. Currently, when Taiwanese consumers purchase online e-services from offshore providers, such as Google Play, Apple iTunes or Skype, they do not pay 5% VAT to the provider. Instead, they should self-declare and …

Russian Federation

Russia foreign digital services VAT

June 26th, 2016

The Russian Parliament has approved this month a new Act to impose 18% VAT on the e-services provided to its consumers by non-resident providers. The new levy will come into effect on 1 January 2017. Income from the provision of the following services will be subject to VAT: Online gaming Hosting of websites E-books Streaming …