WE NEED TO TALK ABOUT MOSS

摘要

On 1 January 2015, the final VAT Package changes will come into effect and EU-established suppliers of telecoms, broadcasting and electronic services (TBES) will be required to change the way VAT is accounted for on business-to-consumer (B2C) supplies. Under current EU VAT rules, EU businesses that supply TBES to private individuals are required to charge VAT at the rate of the EU country in which they are established.