Tag Archives: VAT

VAT Mini One Stop Shop (MOSS)

Currently, the place of taxation for broadcasting, telecommunications and e-services (BTE) supplies is determined by the location of the supplier of the services. However, from 1 January 2015, the place of taxation for private consumers will be determined by the location of the consumer. Business to business supplies are unaffected; this change will only concern suppliers of BTE services to Continue Reading
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