VAT news tagged as "Definition"

Malta

Malta 2015 EU VAT e-services definitions

March 24th, 2015

Following the 2015 EU VAT B2C electronic services changes, the Maltese government has published guidance on the definition of what characterized as an electronic service. The 2015 electronic services definitions follow the European Commissions amendment to the VAT Directive implementing the 2015 changes (see below). The key features the Maltese VAT authorities provide to help …


Europe

What are e-services for 2015 EU VAT MOSS change

November 25th, 2014

From 2015, Providers of electronic, telecommunications and broadcast services across EU borders face a change in which country’s VAT rate to apply if they are located in the EU. Read about 2015 digital services VAT change. You can review EU VAT rates here. What are electronic services for the 2015 changes Read our detailed definition and examples of …