The VAT place of supply rules for telecommunications, broadcasting and e-services change from 1 January 2015 and a mini one stop shop (MOSS) is being introduced.
The change to the VAT place of supply rules will mean that supplies of telecommunications, broadcasting and e-services made by a business established in one EU member state to a private consumer located in another member state ('intra EU B2C supplies') will be taxed in the member state in which the consumer is located. These services are currently taxed where the business is established. This change has already been scheduled.
The Mini One Stop Shop (MOSS) an IT system being developed that will give businesses the option of registering in the UK from where they can account for VAT due in all member states by submitting a single return to HMRC.
Further information: HMRC VAT Place of Supply Rules
