The VAT e-commerce package and the MOSS - what changes on 1 January 2019?

03 January 2019

The VAT e-commerce package adopted by the Council on 5 December 2017 includes a number of changes to the place of supply rules for telecommunications, broadcasting and electronically supplied services ('TBE services') as well as to the Mini One Stop Shop (MOSS) which can be used to declare and pay VAT in a single Member State on supplies of these services to non taxable persons. The purpose of these changes is to reduce the burden for SMEs established in a Member State supplying such services to customers in other Member States.

These changes are included in Article 1 of Council Directive (EU) 2017/2455 modifying Directive 2006/112/EC ('the VAT Directive') and in Council Implementing Regulation (EU) 2459/2017 modifying Regulation (EU) 282/2011 ('the VAT Implementing Regulation').

For more information consult

Created on: 03.01.2019