ARTICLE · 20 SEPTEMBER 2013

VAT 2015 - EU VAT Compliance For Telecoms, Broadcasting And E-Services Providers

Deloitte Malta

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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.

European UnionTax

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.

The Mini One Stop Shop scheme (MOSS)

The MOSS is an optional scheme which will allow businesses to declare and pay the EU VAT due in one EU Member State (in the case of EU businesses, this will be the Member State where they are established) rather than where their customers are located. A Supplier who opts to use the scheme will submit quarterly VAT returns electronically to the Member State of Identification, declaring the VAT charged and collected in the EU Member States where the customers are located. The EU VAT payments will be made to that Member State, which will then transmit the funds

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