Everybody knows it already : the rules for these services will change on 1st of January 2015.

- A person (private individual) living in Brussels pays a US company for access to American TV channels. The US company must charge Belgian VAT the customer. - A French customer of a Swiss telecoms operator using their mobile phone in France will be charged French VAT. When using their phone while on holiday in Greece, the customer will be charged Greek VAT on the calls made from Greece.

These example are published on the webpage of the European Commission.

From 1 January 2015, telecommunications, broadcasting and electronic services will be taxed in the country where the customer belongs:

– whether customer is a business or consumer

– whether supplier based in the EU or outside.

Non-EU companies supplying electronic services to consumers in the EU, will have to register for VAT purposes within the EU, in principle, in each country of taxation. If no simplified solution would have been proposed, this situation would have been very complicated for non-EU companies to regiser in different Member States with different VAT obligations.

The European Commission proposes that such suppliers can make use of a simplified procedure which allows them only to register for VAT in 1 EU country, regardless of how many other EU countries they are supplying. That country will collect and distribute the VAT on behalf of all the other countries – charged at the applicable national rate depending where the customer belongs.

This simplified regime is called the "mini one-stop shop" – MOSS.

As VAT expert, OmniVAT Consulting can assist Non-EU companies as EU companies to register for 1 single VAT number (the MOSS) and to file their VAT returns.

Some dispositions and conditions are to be met and despite of the fact that this reigme seems to be easy to understand, some situations will remain complex to determine the place of taxation of the concerned services.

If you have any questions in this respect or need an advice on the new rules to determine the place of taxation or need any assistance to register for the MOSS in Belgium or in any other EU country, feel free to contact OmniVAT Consulting at :


With tax regards,

The team of OmniVAT Consulting