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European Commission adopts proposal one-stop-shop

The place of supply for telecommunication, broadcasting and electronic services to consumers in the EU will change for EU suppliers as from January 1, 2015. These B2C services will than be deemed to take place where the customer is established and local VAT will be applicable.

With a one-stop-shop, the VAT obligations related to these services can be met by filing a VAT Return in the EU Member State of establishment. This way EU based businesses supplying these type of services to non-business customers in other Member States avoid having to obtain VAT Registration numbers in potential all Member States. It is now up to the Member States to adopt the regulation and to set up the system.

More information can be found on the website of the European Commission.

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