Telecommunications, broadcasting or television and electronic services to individuals : new rules for localization.

Starting on January 1, 2015 it come into effect new rules for location of telecommunications services, radio and television broadcasting and electronic services to private end consumers , which are provided for in Council Directive 2008/8/EC  of 12th of February.
This will include the following new features :

    Rule change location services : Effective January 1, 2015 , such services provided to people who do not have the status of entrepreneurs or professionals acting as such for tax purposes ( so they are the final consumers) will be considered made in the country where these clients are domiciled or habitually resident .

    Currently such services are taxed in the country where the service provider is established for the location special rule on a country of consumption only applies where the service provider is a business or professional not established in the European Community. From January 1st of  2015 , this rule extends to providers , entrepreneurs or professionals established in the European Union.

    Introduction of the system of " Mini One -Stop Shop" (MOSS ), which allow employers who choose it and are established in the Community, to get  identified in a single Member State where filing their VAT  tax obligations for services telecommunications, broadcasting and electronic services to individuals in other Member States other than that in which they are established.

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