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

New VAT rules 2015 – The Mini One Stop Shop (MOSS)

Revenue’s eBrief No. 71/14 highlights the introduction of the new special scheme for VAT known as the Mini One Stop Shop (MOSS) which will come into operation on 1 January 2015.

Under new EU VAT rules, the place of supply in respect of supplies of Telecommunications, Broadcasting and Electronic (TBE) services to consumers (B2C) will be the place where the consumer resides. To simplify the obligations of suppliers of such services the MOSS will come into operation on 1 January 2015.

Registration for the MOSS will be available in October this year with the scheme coming into operation on 1 January 2015.

Revenue Tax Briefing 02/2014 provided information in relation to these new EU VAT rules. A guide providing guidance for business on the operation of MOSS is available in Chapter 10D of the Value-Added Tax Manual and VAT MOSS - TBE Services 2015 on the Revenue website.