Get ready for the Mini One Stop Shop (Special scheme for suppliers of Telecommunications, Broadcasting and e-Services to Consumers ) with iVAT Reporting
From 1 January 2015, the place of supply of telecommunications, broadcasting and e-services to non-taxable persons will be the place where the customer is established, has a permanent address or usually resides. Taxable persons that make such supplies will be obliged to charge and account for VAT in the Member State of the customer.
The Mini One Stop Shop is a scheme which allows businesses that supply telecommunications, broadcasting or e-services to consumers in Member States in which they do not have an establishment to account for the VAT due on those supplies via a web-portal in one Member State. Otherwise, businesses making such supplies would be obliged to register for VAT, file returns and make payments in each Member State in which they make these supplies.
Get ready for 2015 and contact VAT Applications today.
Tel: +32 2 272 44 33
Fax: +32 2 272 44 30