V16.105 VAT Notes No 1 2014

V16.105 VAT Notes No 1 2014

VAT place of supply rules and introduction of the VAT Mini One Stop Shop

In VAT Notes 4 of 2013 (V16.104) HM Revenue & Customs (HMRC) advised that changes will be made to the VAT place of supply of services rules involving business to consumer supplies of broadcasting, telecommunications and e-services (BTE) from 1 January 2015.

The changes affect businesses that supply BTE to consumers (private individuals). This means that the place of taxation of these supplies will become determined by the location of the consumer who receives the service, not the location of the supplier of the service (as it is currently). The changes do not affect businesses that supply BTE to other businesses.

To save affected businesses having to register for VAT in every European Union member state where they supply BTE, they may opt to use the VAT Mini One Stop Shop online service (VAT MOSS).

For updated information about the changes, go to www.hmrc.gov.uk/posmoss

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