The European Commission has put forward a proposal for a Council Regulation amending Implementing Regulation (EU) No 282/2011 for non-established taxable persons supplying telecommunication services, broadcasting services or electronic services to non-taxable persons. The proposal is a first step towards what the Commission call a “One Stop Shop” for all cross border electronically delivered services which the Commission intends to eventually extend to other goods and services.

The One Stop Shop will allow businesses to declare and pay the VAT in the Member State where they are established rather than where their customer belongs. The Commission's current proposal deals with the scope of the scheme, reporting obligations, VAT returns, currency, payments and records for which common rules are necessary. The implementation on 1 January 2015 of this mini One Stop Shop for the EU providers of telecommunications, broadcasting and electronic services to consumers is seen by the Commission as a step forward in simplifying VAT compliance rules in the EU.

The Commission calls on all Member States to agree to these measures in 2012 as a common approach is key to design the IT systems to allow for the necessary exchange of information between tax authorities across the 27 Member States by 2015.

For full details see http://europa.eu/rapid/pressReleasesAction.do?reference=IP/12/17&format=HTML&aged=0&language=en&guiLanguage=en