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VAT: Place of supply changes from 1 January 2015 and the Mini One Stop Shop

On 1 January 2015 there were important changes to the VAT rules for business to consumer supplies of digital services within the EU.

From 1 January 2015, the place of supply to non-business customers of telecommunications, broadcasting and e-services services became the country where the customer is located. UK businesses supplying digital services now have to charge and account for VAT according to the rules of each non-business customer’s member state. 

To save UK businesses having to register for VAT in every EU member state where they supply to consumers, they can use the VAT Mini One Stop Shop (VAT MOSS) online service provided by HMRC. 

This page provides links to ICAEW Tax Faculty material and other sources of help and guidance.

ICAEW Tax Faculty

HMRC links

European Commission links