VAT news tagged as "Telecoms"

United Kingdom

UK telecoms VAT fraud

January 19th, 2016

The UK’s HMRC will introduce domestic VAT reverse charge measures on 1 February 2016 to combat VAT fraud in the wholesale telecoms markets. The measure, which withdraws the cash payment of VAT on B2B voice and data telecoms services, follows consultation with the industry where VAT fraud is suspected. This is the latest industry sector …


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 …

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 …


Germany 2015 EU B2C electronic services VAT conflicts with EU Directive

September 4th, 2014

German is one of the latest EU member states to adopt the January 2015 changes to the EU VAT Directive on the place of supply rules for electronic, telecoms and broadcast services to consumers. However, key differences on the use and enjoyment rules have emerged for non-EU suppliers. The German Parliament approved the changes to …


China pushes on with telecom VAT

May 4th, 2014

Despite concerns last month about the feasibility of extending the Chinese VAT reforms to telecoms, the government has been confirmed this week that the sector will commence with the change over in June 2014. See Sate Administration of Taxation and Ministry of Finance Circular 43. The two largest phone service providers, China Mobile and China …