VAT news tagged as "Broadcast"


Italy drops MOSS VAT invoices

December 5th, 2015

Italy has confirmed that providers of electronic, broadcast and telecommunications services to consumers do not have to produce sales invoices for their customers. The measure, backdated to January 2015, brings Italy into line with most of the other European Union member states. 2015 EU VAT MOSS changes From 1 January 2015, the EU introduced a …


EU 2015 digital VAT changes disappoint

March 3rd, 2015

The European Commission has reported that fewer than 7,000 businesses, which includes 500 non-EU companies, have registered under the new MOSS 2015 VAT reporting portals around the European Union. This compares to the previously estimated hundreds of thousands of EU businesses that could be affected – 200,000 in the UK alone. 2015 VAT changes shift …


Google lifts 2015 EU VAT burden on apps, games and streaming video providers under Apple pressure

November 27th, 2014

Google has made a dramatic change to its trading terms with providers of Apps, online gaming, video streaming and music through its Google Play store. The change will mean Google will become the legal seller of record to consumers. This will make it liable to charge and report VAT under the new cumbersome rules being …


Belgium confirms 2015 B2C e-services, broadcasting and telecoms rules

October 23rd, 2014

The Belgian Ministry of Finance has issued new guidance this month to help providers of B2C digital services understand 2015 place of supply rules. The new rules affect the place of supply on electronic, broadcast and telecoms services to consumers from 1 January 2015. The issues confirmed by the Belgian authorities include: The place of …


Malta no Mini One Stop Shop MOSS Invoices

October 15th, 2014

Providers of digital services to consumers in Malta will not be required to provide VAT invoices in accordance with the usual VAT invoice disclosure requirements of the EU VAT Directive. The announcement comes ahead of formal European Commission guidance on this issue. The Malta Revenue confirmed the measure for suppliers of e-services, telecoms and broadcast …

United Kingdom

UK opens MOSS 2015 B2C electronic, broadcast and telecoms services VAT portal 20 October 2014

September 25th, 2014

The UK’s new 2015 Mini One Stop Shop (MOSS) VAT reporting portal for the change in VAT rules on B2C electronic, broadcasting and telecoms (collectively ‘digital’) services is set to launch on the 20 October 2014. The aim of the MOSS portal is to simplify reporting requirements for the new place of supply changes on …


EU VAT electronic services One-Stop-Shop on track for 2015

September 14th, 2012

Council Implementing Regulation (EU) No 815/2012, issued on 13 September 2012, details the rules to be adopted on 1 January 2015 for the special EU VAT schemes applicable to B2C supplies of telecommunications, broadcasting and electronic services. Non-EU providers of e-services Since 2003, non-EU e-service suppliers, with no EU establishment, have to account for local …


Europe releases proposals on B2C EU VAT compliance regime

January 15th, 2012

The European Commission has given new details of its proposed EU VAT compliance and reporting regime for supplies to consumers of electronic, broadcast and telecoms services. The new system will come into force in 2015. Currently, there is a similar system for non-EU companies offering electronic services, such as software and App’s for download, whereby …