On 1 January 2015, changes will be made to the European Union VAT place of supply of services rules involving business to consumer (B2C) supplies of broadcasting, telecommunications and e-services (BTE).
At present, the place of taxation for BTE supplies is determined by the supplier. From 1 January 2015, the place of taxation will be determined by the location of the consumer.
So that businesses do not have to register for VAT in every EU Member State, HMRC will provide an optional VAT Mini One Stop Shop online service (VAT MOSS). This will be available from
1 January 2015, but businesses can register for the service from October 2014. To find out more about the VAT MOSS service click here