VAT MOSS - TBE Services 2015

New VAT rules 2015 - Place of Supply of Telecommunications, Broadcasting and Electronic (TBE) services and Mini One Stop Shop

What changes came into effect on 1 January 2015?

On 1 January 2015, new EU VAT rules came into effect changing the place of supply in respect of all supplies of telecommunications, broadcasting and e-services to consumers from the place where the supplier is located to the place where the consumer resides. From this date, EU and non-EU business will have to register and account for VAT in every Member State in which they supply such services to consumers. Suppliers should be aware of the rules and rates of the Member State of consumption to ensure the correct VAT treatment. The EU Commission website provides relevant information on the VAT ratesExternal link and VAT rulesExternal link in all Member States.

To further simplify the obligations of suppliers of such services, an optional new special scheme known as the Mini One Stop Shop (MOSS) also came into operation on 1 January 2015 allowing business to submit returns and pay the relevant VAT due to Member States through the web portal of one Member State, instead of having to register for VAT in multiple Member States.

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VAT MOSS Registration

Revenue's VAT MOSS system is available for online registration.

EU businesses may submit their registration details via the My Services section of their ROS account.

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

Any business wishing to register for MOSS in Ireland will find information on the scheme at the links provided below, or alternatively, may contact the VAT MOSS helpdesk.

If you are having difficulties registering for MOSS or you have missed the deadline for MOSS registration, you should contact the VAT MOSS helpdesk.

VAT MOSS helpdesk contact details:

Telephone: Lo-Call: 1890 22 64 64
Outside of Ireland: +353 42 9353 315 / +353 42 9353 347

Standard Audit File for MOSS (SAF-MOSS)

The EU Commission have published the SAF-MOSS Schema specificationsExternal link which business can use for submitting the information requested by Member States in a specified electronic format that is acceptable to most tax administrations.

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Further Information

Information on the new place of supply rules and the related mini one stop shop scheme published by Revenue can be accessed at the following links:

The relevant EU legislation and related guides are available in : The Mini One Stop Shop (MOSS) - leaflet

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Contact points for business

Telecommunications, broadcasting and e-service businesses should refer to the material published in relation to the new place of supply rules for information as to whether and/or how the changes will impact on them. Where further clarification is required please contact the regional MOSS liaison point relevant to your business:

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March 2016

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