On 1 January 2015 changes will be made to the European Union (EU) VAT place of supply of services rules involving business to consumer supplies of digital services (broadcasting, telecommunications and e-services). From this date, the place of taxation of these digital services will be determined by the location of the customer who receives the service, rather than the location of the supplier of the services.
A new online service, the VAT Mini One Stop Shop (VAT MOSS), is being introduced so that suppliers of digital services don’t have to register in every EU member state in which they have customers. Businesses can register to use VAT MOSS from 20 October 2014 and the online service will be available to use from 1 January 2015.
Registration for VAT MOSS must be carried out by the business. Once registered, a business can authorise an agent to act on its behalf.