
The Commission
has published practical guidelines to prepare businesses for the new VAT rules
for telecoms and e-services, which will enter into force in 2015. The aim is to
help businesses to be fully prepared on time for the change-over, whereby VAT
will be charged where the customer is based, rather than where the seller is. A
One Stop Shop will enable telecoms, broadcasting and e-services businesses
comply with all of their VAT obligations in all Member States from their
country of registration.
The Guidelines can be
found:
http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/telecom/one-stop-shop-guidelines_en.pdf