V16.110 VAT Notes No 1 2015

V16.110 VAT Notes No 1 2015

VAT place of supply of services rules changes and the VAT Mini One Stop Shop (VAT MOSS)

The new rules regarding the taxation of cross border business to consumer (B2C) supplies of digital services came into effect on 1 January 2015. VAT on these supplies must now be charged and accounted for in the consumer's, rather than the supplier's, member state using the VAT rate in force in the consumer's member state.

The Mini One Stop Shop (MOSS) provides a helpful simplification measure for those businesses impacted by the 2015 VAT place of supply changes. It

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