{"id":6450,"date":"2015-02-12T12:52:29","date_gmt":"2015-02-12T12:52:29","guid":{"rendered":"https:\/\/bigredcloud.com\/?p=6450"},"modified":"2022-03-25T11:36:05","modified_gmt":"2022-03-25T11:36:05","slug":"vat-moss-legislation-change","status":"publish","type":"post","link":"https:\/\/bigredcloud.com\/en\/vat-moss-legislation-change\/","title":{"rendered":"VAT MOSS: Legislation Change"},"content":{"rendered":"<hr \/>\n<p>&nbsp;<\/p>\n<p>On the 1<sup>st<\/sup> 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.<\/p>\n<p>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.<\/p>\n<p>At the heart of the law change is the \u2018place of supply\u2019. From 1<sup>st<\/sup> 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.<\/p>\n<p>This can of course means a lot of administration and bookkeeping heartache. However, the online <a href=\"https:\/\/www.revenue.ie\/en\/corporate\/information-about-revenue\/statistics\/number-of-taxpayers-and-returns\/vat-moss.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">VAT MOSS (Mini One Stop Shop) system<\/a> has been set up by Revenue\u00a0to make it easier to handle all of this from one easy portal. If you\u2019re 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\u2019re going to pay your accountant for your next VAT return.<\/p>\n<p>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 <a href=\"https:\/\/whitehall-admin.production.alphagov.co.uk\/government\/uploads\/system\/uploads\/attachment_data\/file\/390300\/VAT_MOSS_Flow_chart.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">informational flow chart<\/a> drawn up by HMRC, it might give you an idea if VAT MOSS is something that will be relevant to your business.<\/p>\n<p>More information about the legislation change can be found online through <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX:32013R1042&amp;from=LV\" target=\"_blank\" rel=\"noopener noreferrer\">Article 9A of Council Implementing Regulation 1042\/2013<\/a> along with the accompanying <a href=\"https:\/\/ec.europa.eu\/taxation_customs\/commission-guidelines_en\" target=\"_blank\" rel=\"noopener noreferrer\">explanatory notes<\/a> provided by the European Union.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; On the 1st January 2015 the European Union introduced new legislation, changing the way VAT is charged on telecommunications,&#8230;<\/p>\n","protected":false},"author":6,"featured_media":8788,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[64,65],"tags":[],"class_list":{"0":"post-6450","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-news","8":"category-small-business"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>VAT MOSS: Legislation Change - Big Red Cloud<\/title>\n<meta name=\"description\" content=\"&nbsp; 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