Revenue Operational Manual
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Telecommunications, Broadcasting and Electronic (TBE)
services
New Place of Supply Rules 2015
On 1 January 2015, new VAT rules governing the supplies of Telecommunications,
Broadcasting and Electronic (TBE) services to non-taxable persons (consumers) will
come into effect. The place of supply of such services will change from the Member
State where the supplier is established to the Member State where the consumer is
established, has a permanent address or usually resides. Until 1 January 2015, the
place of supply of these services to consumers is the place where the supplier is
established.
The new rules mean that VAT on the supply of TBE services to consumers will be
subject to the VAT rules of the Member State where the consumer resides and the
supplier of such services will be obliged to register, charge and account for VAT at
the rate applicable in that Member State. Alternatively, suppliers can use a special
scheme, the Mini One Stop Shop (MOSS), allowing them to be registered for VAT
purposes in one Member State only instead of having to register in every Member
State of consumption.
Full information on the new rules is contained in the VAT Information Leaflet
“Telecommunications, Broadcasting and Electronic (TBE) services (B2C) – New
VAT Place of Supply Rules - 2015”,
Reviewed September 2015
Reviewed September 2015.