Revenue’s VAT Manual is updated to clarify the VAT treatment of eGaming services in light of the EU VAT rules which came into effect from 1 January 2015. Guidance on the Mini One Stop Shop (MOSS) has also been updated to clarify use of MOSS which came into operation on 1 January.

As per eBrief No. 104/14 the VAT Manual is updated to confirm that the tax treatment of eGaming Services to consumers is, from 1 January, determined by the place where the consumer is established, has a permanent address or usually resides. eGaming services are taxable in Ireland at the standard rate, currently 23%, but may be exempt in other Member States.

In eBrief No. 103/14 Revenue clarify some issues on the MOSS. The MOSS guidance is also updated to include this clarification.

eBrief No. 104/14 is available on here and eBrief No. 103/14 is also available on here.