The case of digital services
There are special rules for certain businesses, for example in
the case of digital services. As of 1 January 2015, in case of
B2C services, a new regulation applies to the place of supply of
telecommunications services, radio and television services and
electronically supplied services. Generally, the decisive place is
where the customer is resident or domiciled.
As a consequence
of these new regulations, affected suppliers generally have to
comply with VAT registration obligations in various Member
States. To avoid this, suppliers may voluntarily participate in the
so-called Mini-One-Stop-Shop (MOSS). For suppliers resident
within the EU, the MOSS established in their Member States is
responsible. For suppliers resident within Germany, the German
Federal Central Tax Offce (Bundeszentralamt für Steuern) is the
relevant MOSS.
If a business decides to use the MOSS on a vol-
untary basis, it is obliged to apply the regulations in all Member
States in which it supplies such services without having a fxed
establishment there. Businesses not established in the EU that
exclusively provide such services and are not registered for VAT
purposes in any EU Member State may elect the German Feder-
al Central Tax Offce as well. In all these cases, businesses must
fle VAT returns including all their EU transactions with respect to
such services on a quarterly basis.
The normal deadline for filing
and payment is the 20th day after the end of the calendar quar-
ter (if it is a working day); input VAT may only be claimed using
the input VAT refund procedure .
EU Forecast
euf:ba.18g:95/nws-01