The Commission has launched a web portal to help businesses to adapt to the change in VAT rules that will enter into force in 2015. From 1 January, new VAT rules come into effect for businesses selling telecommunications, broadcasting and electronic services to final consumers. VAT will be charged where the customer is based, rather than where the supplier is located. These new rules will ensure a more level playing field for businesses and fairer taxation rights amongst Member States.
In addition, a "Mini One Stop Shop" will take effect. This will allow companies to make a single VAT declaration and payment in their own Member State for all their intra-EU transactions. The Mini One Stop Shop will, therefore, greatly simplify the VAT obligations for companies as they comply with the new place of supply rules. The web portal will facilitate businesses that opt to use the Mini One Stop Shop, by providing information about the various VAT rules across the EU. Member states have different standard VAT rates, different reduced rates and different exemptions. The web portal is the solution to ensure that businesses aren't overwhelmed when trying to figure out the VAT rate that should apply to their sale. It is part of the continual and consistent effort made by the Commission over the past few years to ensure that the new VAT rules are introduced as smoothly as possible, and that businesses are fully equipped for the change.

Further information can be found through the Commission portal: http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/telecom/index_en.htm#new_rules


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