The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note is no longer applicable to the UK for supplies made from 1 January 2021 (end of the transition / implementation period). The UK Union and non-Union MOSS schemes ended on 31 December 2020 (IP completion day).
Businesses established in the UK, supplying services covered by the MOSS scheme, will either need to register in each member state where relevant supplies are made or register for the non-Union MOSS in the member state of preference.
Non-EU businesses that were registered under the UK non-union MOSS scheme will either need to register for VAT in each member state where relevant supplies are made or under the non-Union MOSS in the member state of preference.
This note should be read in conjunction with the Place of supply of services ― broadcasting, telecommunication and electronic (BTE) services guidance note.
With effect from 1 January 2015, the VAT treatment of supplies of broadcasting, telecommunication and electronically supplied (BTE) services is amended. With effect from this date, all supplies subject to the impact of the use and enjoyment provisions will be liable to VAT in the country where the customer belongs. As a result, if a supplier provides BTE services to a private or non-business customer (B2C), then they will be required to register for VAT in the customer’s EU member state in order to account for VAT on the services provided. The customer will be required to account for VAT on (business to business) B2B supplies using the reverse charge; so if the supplier only provides BTE services to relevant business customers within the EU, then these new provisions do not apply to them.
See the Place of supply of services ― broadcasting, telecommunication and electronic (BTE) services (rules until 31 December 2020) guidance note for more information on the VAT treatment of these types of services.
The EU Commission is aware
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