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EU: 2015 Place of Supply Changes - EU and Member State News
From 1 January 2015, supplies of telecommunications, broadcasting and electronically supplied services made by EU suppliers to private individuals and non-business customers will be taxable in the Member State of the customer.
This change is the final phase of the EU VAT Package, which introduced new place of supply of services rules for VAT in the EU and new intra-EU VAT refund processes. The first phase of the VAT Package came into force on 1 January 2010.
The one-stop shop or VAT on e-services (VoES) scheme will also be adjusted to align to the new rules with effect from 1 January 2015.
EU News
National contact points for 2015 EU VAT changes provided by Member States
List of EC events related to the new rules
1 January 2015: Report on the rules applicable in EU Member States with relevance to supplies of telecommunications, broadcasting and electronic services to non-VAT taxable persons located in the EU
1 July 2014: Questions & Answers – VAT changes from 2015
26 June 2014: Report on the feasibility of applying the new VAT rules for telecom, broadcasting and electronic services as of January 2015
19 June 2014: Additional guidelines – Auditing under the MOSS
3 April 2014: Explanatory notes on the EU VAT changes to the place of supply of telecommunications, broadcasting and electronic services that enter into force in 2015
23 October 2013: Guide to the VAT mini One Stop Shop
9 October 2013: Council Regulation (EU) No 967/2012 amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non- established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons
7 October 2013: Council Implementing Regulation (EU) No 1042/2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services
13 September 2012: Commission implementation regulation (EU) No 815/2012 laying down detailed rules for the application of Council Regulation (EU) No 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons
15 March 2011: Council Implementing Regulation (EU) No 282/2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)
12 February 2008: EU Council Directive 2008/8/EC amending Directive 2006/112/EC as regards the place of supply of services
28 November 2006: EU Council Directive 2006/112/EC on the common system of value added tax
European Commission website: Telecommunications, broadcasting & electronic services
EU: 2015 Place of Supply Changes
Member State News
Deloitte Austria - VAT 2015 News
For more information on the Austrian implementation, please contact Christian Buergler, Deloitte Austria.
Austria
Deloitte Belgium - VAT 2015 News
Global Indirect Tax News, July 2014
A website has been launched with information on the Mini One Stop Shop scheme.
For more information on the Belgian implementation, please contact Thomas Vanhee, Deloitte Belgium.
Belgium
Deloitte in Bulgaria - VAT 2015 News
For more information on the Bulgaria implementation, please contact Pieter Wessel, Deloitte in Bulgaria.
Bulgaria
Deloitte in Croatia - VAT 2015 News
For more information on the Croatia implementation, Helena Schmidt, Deloitte in Croatia.
Croatia
Deloitte Cyprus - VAT 2015 News
For more information on the Cyprus implementation, please contact Christos Papamarkides, Deloitte Cyprus.
Cyprus
Deloitte in the Czech Republic - VAT 2015 News
For more information on the Czech Republic implementation, please contact Adham Hafoudh, Deloitte in the Czech Republic.
Czech Republic
Deloitte Denmark - VAT 2015 News
Global Indirect Tax News, January 2015
A bill has been introduced regarding mini one stop shop invoicing requirements for foreign businesses.
Global Indirect Tax News, August 2014
The tax authorities have launched a website on the Mini One Stop Shop.
Global Indirect Tax News, May 2014
Implementation of changes related to the place of supply rules for services of telecommunication, broadcasting and electronic services.
For more information on the Denmark implementation, please contact Tomas Odgaard, Deloitte Denmark.
Denmark
Deloitte in Estonia - VAT 2015 News
For more information on the Estonia implementation, please contact Mait Riikjarv, Deloitte in Estonia.
Estonia
Deloitte Finland - VAT 2015 News
Global Indirect Tax News, December 2014
Official guidelines published regarding the EU 2015 place of supply changes.
Global Indirect Tax News, May 2014
Proposal to implement the place of supply rules for telecommunications, broadcasting, and electronically supplied services in the Finnish VAT legislation with effect from 1 January 2015.
For more information on the Finland implementation, please contact Miika Jokinen, Deloitte Finland.
Finland
Deloitte France - VAT 2015 News
For more information on the France implementation, please contact Nicolas Kazandjian, Deloitte France.
France
Deloitte Germany - VAT 2015 News
Global Indirect Tax News, July 2014
Legislation implementing the Mini One Stop Shop has been adopted.
For more information on the German implementation, please contact Johan De Spiegeleer, Deloitte Germany.
Germany
Deloitte Greece - VAT 2015 News
For more information on the Greece implementation, please contact Kyriaki Dafni, Deloitte Greece.
Greece
Deloitte in Hungary - VAT 2015 News
For more information on the Hungary implementation, please contact Istvan Veszpremi, Deloitte in Hungary.
Hungary
Deloitte Ireland - VAT 2015 News
For more information on the Ireland implementation, please contact Pascal Brennan, Deloitte Ireland.
Ireland
Deloitte Italy - VAT 2015 News
Global Indirect Tax News, May 2015
Entry into force on 30 July 2015 of the MOSS decree on payments, distribution and overpayments
Global Indirect Tax News, May 2015
Publication of Act n° 56191 dated 23 April 2015 on forms and procedures regarding the MOSS regime, in particular: transmission of identification information; MOSS vat returns and announcement of the competent tax office (i.e. the Venice tax office).
Global Indirect Tax News, April 2015
The Government has approved a decree implementing art. 58 of the Principal VAT Directive regarding the place of supply of telecommunication services, broadcasting services and e-services to non-taxable customers.
Global Indirect Tax News, January 2015
The draft of a new legislative decree implementing the EU Mini One Stop Shop regime has been sent by the Italian Government to the competent Commissions of the Parliament.
Global Indirect Tax News, October 2014
MOSS registration is now available.
For more information on the Italian implementation, please contact Antonio Piciocchi, Deloitte Italy.
Italy
Deloitte in Latvia - VAT 2015 News
For more information on the Latvia implementation, please contact Janis Cupans, Deloitte in Latvia.
Latvia
Deloitte in Lithuania - VAT 2015 News
Global Indirect Tax News, January 2015
The VAT Law has been amended in relation to the application of the 2015 EU place of supply changes.
For more information on the Lithuania implementation, please contact Tatjana Vaiciuliene, Deloitte in Lithuania.
Lithuania
Deloitte Luxembourg - VAT 2015 News
For more information on the Luxembourg implementation, please contact Christian Deglas, Deloitte Luxembourg.
Luxembourg
Deloitte Malta - VAT 2015 News
Global Indirect Tax News, March 2015
Guidance has been published confirming the scope of ‘electronically supplied services’
Global Indirect Tax News, October 2014
MOSS registration is now available.
For more information on the Malta implementation, please contact Mark Grech, Deloitte Malta.
Malta
Deloitte Netherlands - VAT 2015 News
Global Indirect Tax News, October 2014
MOSS registration is now available.
For more information on the Netherlands implementation, please contact Madeleine Merkx, Deloitte Netherlands.
Netherlands
Deloitte in Poland - VAT 2015 News
For more information on the Poland implementation, please contact Joanna Stawowska, Deloitte in Poland.
Poland
Deloitte Portugal - VAT 2015 News
Global Indirect Tax News, January 2015
The tax authorities have released a ruling regarding the 2015 EU place of supply changes and their application in respect of services rendered in the Autonomous Region of Madeira or Azores.
Global Indirect Tax News, November 2014
Implementation of the EU 2015 place of supply changes.
Global Indirect Tax News, September 2014
The Government has been authorized to legislate for the 2015 VAT place of supply rules.
For more information on the Portugal implementation, please contact Afonso Arnaldo, Deloitte Portugal.
Portugal
Deloitte in Romania - VAT 2015 News
For more information on the Romania implementation, please contact Pieter Wessel, Deloitte in Romania.
Romania
Deloitte Slovakia - VAT 2015 News
For more information on the Slovakia implementation, please contact Adham Hafoudh, Deloitte Slovakia.
Slovakia
Deloitte in Slovenia - VAT 2015 News
Global Indirect Tax News, April 2014
Implementation of changes related to the place of supply rules for services of telecommunication, broadcasting and electronic services.
For more information on the Slovenia implementation, please contact Alenka Gorencic, Deloitte in Slovenia.
Slovenia
Deloitte Spain - VAT 2015 News
For more information on the Slovenia implementation, please contact Isabel Lopez-Bustamante, Deloitte Spain.
Spain
Deloitte Sweden - VAT 2015 News
For more information on the Sweden implementation, please contact Jonas Henriksson, Deloitte Sweden.
Sweden
Deloitte United Kingdom - VAT 2015 News
Global Indirect Tax News, December 2014
HMRC have mitigated the impact of MOSS for certain small businesses.
Global Indirect Tax News, October 2014
MOSS registration is now available.
Global Indirect Tax News, July 2014
Further guidance on the Mini One Stop Shop regime has been made public by the tax authorities.
Global Indirect Tax News, February 2014
HMRC guidance on the 1 January 2015 place of supply changes and MOSS.
For more information on the United Kingdom implementation, please contact Rob Janering, Deloitte UK.
United Kingdom
Click each item to access specific sections of the 2015 research report: