Proposal for a Council Regulation amending Implementing Regulation (EU) No 282/2011 as regards the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons

On 1 January 2015, to accommodate for changes to the rules governing the place of supply, a number of substantial changes to the VAT Directive will come into effect relating to the special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons (the so-called "mini One Stop Shop").

Under the mini One Stop Shop, the supplier uses a web portal in the Member State in which he is identified to account for the VAT due in other Member States on supplies of such services to private consumers. A scheme is already in operation for non-EU businesses supplying electronic services.

As a result of the changes, this scheme for non-EU businesses, which currently only applies to the supply of electronic services, will be extended to telecommunications and broadcasting services. At the same time, a second special scheme which covers the same types of services will be introduced for EU businesses.

These legal changes will lead to a significant enlargement of the scope of the current mini One Stop Shop and therefore considerably more taxable persons will have the option to make use of one of the special schemes. This provides a challenge for tax administrations and businesses alike due to the need to set up administrative practices and IT systems which are duly compliant with the future legal requirements.

In order to ensure legal certainty, it is necessary to lay down clear and binding rules on the application of the provisions of the VAT Directive concerning the special schemes for non-established taxable persons supplying telecommunications services, broadcasting services or electronic services to non-taxable persons which will come into force as of 1 January 2015.

The current provisions of Regulation No 282/2011 concerning the mini One Stop Shop will become outdated after 31 December 2014. Section 2 of Chapter XI of Regulation No 282/2011 should therefore be substituted by a new single set of implementing measures covering both special schemes for EU and non-EU businesses to be applied as from 1 January 2015.

EUR-Lex: COM(2012)002: Follow the progress of this document through the decision-making procedure http://eur-lex.europa.eu/legal-content/EN/HIS/?uri=COM:2012:002:FIN

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