(September 16, 2014)

On September 15, 2014 the Irish Revenue published Revenue eBrief No. 79/14.

New EU VAT rules in respect of supplies of Telecommunications, Broadcasting and Electronic (TBE) services to consumers (B2C) will come into effect from 1 January 2015. To simplify obligations of suppliers of TBE services a new special scheme known as the Mini One Stop Shop (MOSS) will also come into operation on 1 January 2015.

The Mini One Stop Shop is an optional scheme which allows businesses that supply telecommunications, broadcasting or e-services to consumers in Member States, in which they do not have an establishment, to account for the VAT due on those supplies via a web-portal in one Member State. Otherwise, businesses making such supplies would be obliged to register for VAT, file returns and make payments in each Member State in which they make these supplies.

In Revenue eBrief No. 79/14 the Irish Revenue announces that its VAT MOSS system is now available and that businesses may submit their registration details online. EU businesses may submit their registration details via the My Services section of their ROS (Revenue On-Line Service) account.

Non-EU businesses may apply via the following link: Non-Union VAT MOSS Registration.

The Irish Revenue however notes that registrations cannot be fully processed until October 1, 2014 as per EU guidelines.

For further information click here to be forwarded to Revenue eBrief No. 79/14, which will open in a new window.

Copyright - internationaltaxplaza.info