The VAT Manual has been updated to clarify the VAT treatment of eGaming services in advance of the new EU VAT rules which will come into effect from 1 January 2015.

The VAT Directive (Council Directive 2006/112/EC) and Implementing Regulations (282/2011/EU) provide that the supply of games including games of chance (“eGaming”) delivered over the internet or an electronic network are regarded as electronically supplied services (“eServices”).

From 1 January 2015, the tax treatment of eGaming Services to consumers will be determined by the place where the consumer is established, has a permanent address or usually resides. eGaming services are exempt without deductibility in some Member States but are taxable in Ireland at the standard rate, currently 23%.

Mini One Stop Shop (MOSS)

eGaming businesses can avail of the new special scheme known as the Mini One Stop Shop (MOSS) which will allow suppliers of B2C e-services to submit returns and pay the relevant VAT due to all Member States through the web portal of one Member State. MOSS simplifies a supplier’s obligations by removing the requirement to register and submit returns in several Member States. Revenue’s VAT MOSS system is now available and businesses may submit their registration details online. Further information on the VAT MOSS scheme can be found in the VAT Information leaflet – The Mini One Stop Shop (MOSS).

Source: Revenue Commissioners. www.revenue.ie. Copyright Acknowledged.