Insights

VAT 2015

Changes to the VAT rules - Telecommunications, Broadcasting and Electronic Services

With effect from 1 January 2015, telecommunications, broadcasting and electronic services supplied to private consumers (private individuals / non-taxable persons) in the EU will be taxable in the Member State of the customer. B2C suppliers of telecommunications, broadcasting and electronic services will have to charge VAT to their customers at the rate applicable in their customers’ Member State.

 

Deloitte Malta's newsletters and publications relating to VAT 2015 provide information on the upcoming changes to the rules, as well as updates on any official guidance and other developments.

VAT 2015 newsletters

Issue 6: Guidelines on the 2015 VAT changes to the place of supply rules published - 9 April 2014
On the 3 April 2014, the Commission issued Explanatory Notes on the EU VAT changes to the place of supply of telecommunications, broadcasting and electronic services that enter into force on 1 January 2015. Read the full article.

Issue 5: The Mini One Stop Shop Scheme (MOSS) guidance published - 19 November 2013
On the 23 October 2013, the Commission issued guidance on the MOSS, which provides information on the VAT compliance aspect of the 2015 changes, including on the registration process, the submission of VAT returns and the making of payments. Read the full article.

Issue 4: EU VAT compliance for telecoms, broadcasting and e-services providers - 20 September 2013
The 2015 changes to the VAT rules will require businesses which supply taxable telecoms, broadcasting and e-services B2C in the EU to report and pay VAT in the Member State of their customers. Operators can opt for multiple VAT registrations, or alternatively will be able to account for VAT across the EU via a single electronic declaration under the Mini One Stop Shop Scheme. Read the full article.

Issue 3: Determining the location of the customer - 19 August 2013
One of the challenges will be the implementation of measures which can properly identify the location of customers, in line with the requirements of the legislation, with the aim of ensuring taxation at the actual place of consumption. Read the full article.

Issue 2: What services will be impacted by the 2015 amendments? - 19 July 2013
In advance of the 2015 changes coming into effect, businesses will need to consider whether they make cross-border B2C supplies of telecommunications, broadcasting and electronic services. Read the full article.

Issue 1 (iGaming supplement): iGaming services and the 2015 VAT changes: Introduction - 25 June 2013
As of 1 January 2015 iGaming services supplied to private consumers (private individuals and non-taxable persons) in the EU will be treated as supplied in the Member State of the customer. Read the full article.

Issue 1: Introduction to the changes - 21 June 2013
With effect from 1 January 2015, telecommunications, broadcasting and electronic services supplied to non-taxable persons (B2C) which are established, have their permanent address, or usually reside in the EU will be taxable in the Member State of the customer. Read the full article.

VAT 2015 publications

Countdown to 2015: Is your business ready?

How will the changes to the VAT rules for telecommunications, broadcasting and electronic services, which will come into effect on 1 January 2015, affect your business? Deloitte can help.

VAT 2015 FAQ

Frequently asked questions

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Tax | Senior Manager

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