Press Release: Commission publishes practical guidelines for businesses on new VAT rules

The Commission on 29 October 2013 published practical guidelines to prepare businesses for the new VAT rules for telecoms and e-services, which will enter into force in 2015.

The aim is to help businesses to be fully prepared on time for the change-over, whereby VAT will be charged where the customer is based, rather than where the seller is. A One Stop Shop will enable telecoms, broadcasting and e-services businesses comply with all of their VAT obligations in all Member States from their country of registration.

European Commission: DG Taxation and Customs Union: Indirect taxation and tax administration: Guide to the VAT mini One Stop Shop http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/telecom/one-stop-shop-guidelines_en.pdf

ESO: Background information: Standard VAT Return: Easing life for businesses and improving tax compliance http://www.europeansources.info/record/press-release-standard-vat-return-easing-life-for-businesses-and-improving-tax-compliance/

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