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On the 1st January 2015 the European Union introduced new legislation, changing the way VAT is charged on telecommunications, broadcasting and electronic (TBE) services. This change will greatly affect businesses that provide TBE services to consumers in the European Union whether those businesses are from the E.U. or outside of it. The process of recording and charging VAT has been completely updated for these companies.

The change in legislation does not affect businesses who sell to other businesses, only to those that supply services to non-business customers in member states other than their own.

At the heart of the law change is the ‘place of supply’. From 1st January 2015 the place of supply for TBE services has been changed to be the same as the country in which the customer is receiving the service. This now means that businesses have to register and account for VAT in every E.U. member state that they supply paid services to non-business customers.

This can of course means a lot of administration and bookkeeping heartache. However, the online VAT MOSS (Mini One Stop Shop) system has been set up by Revenue to make it easier to handle all of this from one easy portal. If you’re a TBE service provider across Europe you should go a check it out right now. The longer you wait before making the change, the more you’re going to pay your accountant for your next VAT return.

If you are unsure about whether or not this applies to you, get some advice from Revenue HMRC or your accountant. Maybe take a look at this informational flow chart drawn up by HMRC, it might give you an idea if VAT MOSS is something that will be relevant to your business.

More information about the legislation change can be found online through Article 9A of Council Implementing Regulation 1042/2013 along with the accompanying explanatory notes provided by the European Union.

Marc O'Dwyer

After completing a Graduate program in Marketing, Marc’s impressive sales career began at Allied Irish Banks, Pitney Bowes and Panasonic where he received numerous Irish and European sales performance awards and consistently exceeded targets and expectations. In 1992, Marc’s entrepreneurial spirit led him to set up his own business, Irish International Sales (IIS). Initially, this company was a reseller for Take 5 Accounts and Payroll software. Within four years, IIS became the largest reseller of Take 5 in Ireland, acquiring four other Take 5 resellers. He also found time to set up two mobile phone shops under the Cellular World brand and a web design company offering website design services for small businesses. In 2001, he bought the majority share in a small Irish software business, Big Red Book. At that time, the company was losing money. The company became profitable within two months, and Marc then acquired a payroll company to compliment Big Red Books Accounting products. In 2003, IIS were appointed as Channel Partners with SAP for their new SME product, SAP Business One. Marc sold his Take 5 business and concentrated on developing this new market for SAP As a result, by 2007, IIS was recognised as the largest Channel Partner for SAP in EMEA (Europe Middle East and Africa). In 2008, the IIS Sales Manager bought the Company from Marc in an MBO. He launched Big red cloud in June 2012, the online version of big red book, to date the company successfully converts 59% of trials into sales and the number of customers is growing rapidly. Marc continues to run both Big Red Book and Big Red Cloud which now support 75,000 businesses. He is a very keen sportsman, having played rugby for 20 years, represented Leinster at under 16 and under 20 levels, and league squash with Fitzwilliam Lawn Tennis Club for 10 years. Marc has competed in 11 Marathons, including the London and Boston Marathons, and has completed several Triathlons and Half Ironman races. He has also completed six Ironman Races in Austria(x2), Frankfurt (Germany), Nice (France) , Mallorca (Spain) and Copenhagen (Denmark)

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