Further Developments regarding the One Stop Shop aimed for 2015
24-01-2012

European Commission

As previously reported, from 2015, all telecommunications, broadcasting and electronic services are to be taxed in the Member State in which the non-taxable customer is established, or has his permanent address, or usual residence, regardless of where the supplier of the services is established.

However, as is currently the case for non-EU suppliers providing electronically supplied services to non-business customers in the EU, taxable suppliers would have the option to make use of a special scheme, i.e. the One Stop Shop. This would allow the taxable suppliers to only account for the VAT in the EU Member State in which they are established, without having to register for VAT in various other EU countries where their customers are located.

On 13 January 2012 the Commission accepted a proposal regarding the broadening of the one stop shop for non-established taxable persons (both EU and non-EU) supplying telecommunication, broadcasting and electronic services to non-taxable customers.

The aim of the proposal is to set out the application and scope of the schemes and other practical issues regarding the implementation of the schemes, e.g. currencies, payments, record keeping, reporting obligations etc. thereby also trying to ensure consistency across the EU Member States. These implementing measures are specifically for Member States to allow them to meet the technical and functional specifications for their IT systems before implementation of the schemes.

Other measures, specifically regarding the determination of the location of the customer, will be proposed by the Commission at a future date.