TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Countdown to Simplified VAT system for Telecommunications, Broadcasting and Electronic Services

From 1 January 2015, VAT on all telecommunications, broadcasting and electronic services will be due where the customer is based, rather than where the supplier is located. In parallel, a mini One Stop Shop (MOSS) will be launched, which according to the Commission, will reduce costs and administrative burdens for businesses concerned.

The Irish Revenue has issued guides, a tax briefing and presentations on MOSS which can be accessed on Revenue’s website.

Further information is also available on the Commission’s website.