On 1 January 2015, changes will be made to the EU VAT place of supply of services rules for business to consumer (B2C) supplies of broadcasting, telecommunications and e-services (BTE). The changes will impact on EU and non-EU businesses making such supplies.

Any non-EU business making business to consumer BTE supplies to EU consumers will be able to register and use the new Non-Union VAT Mini One Stop Shop (VAT MOSS) online service in any Member State. The Non-Union VAT MOSS will be a slightly modified version of the current Vat On e-Services (VOES) scheme, which covers supplies of broadcasting and telecommunications, as well as e-services.

VOES will be available to use for declarations until 31 December 2014. From 1 January 2015, it will continue to be available only for late declarations, or for making corrections to declarations, for periods ending on or before 31 December 2014.

All businesses already registered in the UK for the VOES scheme will receive detailed information from HMRC in summer 2014 about registering for the new online service. This will enable those who wish to register in the UK for the Non-Union VAT MOSS to do so.