HMRC to demystify VAT place of supply rule changes

Freelancers and other VAT-registered providers of internet or broadcasting services to consumers in the EU are being invited to get official guidance on how new rules from January will impact them.

In an open invitation to all affected businesses, HM Revenue & Customs said it would put on a one-day event in June dedicated to demystifying the VAT place of supply rule changes.

To be hosted in London, the event will equip VAT-registered businesses supplying electronic or broadcasting services to EU consumers with the “clear and detailed” information they need to reflect the rules.

In short, the changes shift the place of supply, and therefore the taxation, for business-to-consumer supplies from the place where the supplier is established, to the place where the EU customer is resident or located.

As a result, the supplier will be able to account for the VAT due in any EU member state (where he or she is not established) by using the VAT Mini-One-Stop-Shop (MOSS).

Further guidance on a face-to-face basis, including the opportunity to ask officials questions, will be available at the event, which would-be attendees can register for by

HMRC adds that all participants are expected to cover all their own travel and accommodation costs but says refreshments, including a buffet lunch, will be provided.

Apr 23, 2014
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