For companies which are supplying B2C services (services to private customers) such as
- Telecommunication services
- Radio broadcasting or TV services
- Electronically rendered services
within the European Union, new place of supply and assessment procedure regulations are in place since 1 January 2015. From that time on the VAT is raised where:
- The private customer is based
- and not anymore at the place where the service provider is based.
In order to avoid innumerable VAT registrations for service providers within the various countries the private customers are based, VAT is only raised at only one point of contact, the so called mini-one-stop-shop (MOSS).
In case of any further questions in this connection or in connection with any other questions regarding VAT, please do not hesitate to contact us.