This site uses cookies to provide you with a more responsive and personalized service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print page

VAT 2015

 

Changes to the VAT rules -
Telecommunications, Broadcasting and Electronic Services

With effect from 1 January 2015, telecommunications, broadcasting and electronic services supplied to private consumers (private individuals / non-taxable persons) in the EU will be taxable in the Member State of the customer. B2C suppliers of telecommunications, broadcasting and electronic services will have to charge VAT to their customers at the rate applicable in their customers’ Member State.

Deloitte Malta's newsletters and publications relating to VAT 2015 provide information on the upcoming changes to the rules, as well as updates on any official guidance and other developments.

   VAT 2015 publications
article Countdown to 2015: Is your business ready?
  How will the changes to the VAT rules for telecommunications, broadcasting and electronic services, which will come into effect on 1 January 2015, affect your business? Deloitte can help.
   VAT 2015 newsletters
article Issue 5: The Mini One Stop Shop Scheme (MOSS) guidance published - 19 November 2013
  On the 23 October 2013, the Commission issued guidance on the MOSS, which provides information on the VAT compliance aspect of the 2015 changes, including on the registration process, the submission of VAT returns and the making of payments. Read the full article.
article Issue 4: EU VAT compliance for telecoms, broadcasting and e-services providers - 20 September 2013
  The 2015 changes to the VAT rules will require businesses which supply taxable telecoms, broadcasting and e-services B2C in the EU to report and pay VAT in the Member State of their customers. Operators can opt for multiple VAT registrations, or alternatively will be able to account for VAT across the EU via a single electronic declaration under the Mini One Stop Shop Scheme. Read the full article.
article Issue 3: Determining the location of the customer - 19 August 2013
  One of the challenges will be the implementation of measures which can properly identify the location of customers, in line with the requirements of the legislation, with the aim of ensuring taxation at the actual place of consumption. Read the full article.
article Issue 2: What services will be impacted by the 2015 amendments? - 19 July 2013
  In advance of the 2015 changes coming into effect, businesses will need to consider whether they make cross-border B2C supplies of telecommunications, broadcasting and electronic services. Read the full article.
article Issue 1 (iGaming supplement): iGaming services and the 2015 VAT changes: Introduction - 25 June 2013
  As of 1 January 2015 iGaming services supplied to private consumers (private individuals and non-taxable persons) in the EU will be treated as supplied in the Member State of the customer.   Read the full article.
article Issue 1: Introduction to the changes - 21 June 2013
  With effect from 1 January 2015, telecommunications, broadcasting and electronic services supplied to non-taxable persons (B2C) which are established, have their permanent address, or usually reside in the EU will be taxable in the Member State of the customer.   Read the full article.

Back to top

Deloitte Global Indirect Tax: VAT 2015 pages

  • ExternalURL
  • ExternalURL
  • ExternalURL
  • ExternalURL
  • ExternalURL
  • ExternalURL
  • ExternalURL

Related content

  • ExternalURL
    VAT 2015 FAQ
    Frequently asked questions
  • VAT highlights
    2013 changes to the ‘place of supply’ rules, Malta VAT amnesty, New invoicing rules
  • VAT insights
    From our publications - Insightful applications providing information relating to VAT in Malta

Contacts

Sarah Aquilina
Senior Manager - Indirect Tax
Deloitte
saquilina@deloitte.com.mt