Market leading insight for tax experts
View online issue

VAT focus: Cross-border supplies and managing the risks

Speed read

The new B2C place of supply rules and the new extended mini one-stop shop (MOSS) for telecoms, broadcasting and electronic services are due to launch on 1 January 2015. Whilst the MOSS will help some to alleviate some practical issues, it is clear that VAT on cross-border supplies is becoming more complicated and companies must adapt their practices accordingly. This article identifies a number of areas of potential risk for businesses and their advisers, both for B2C supplies of telecoms, broadcasting and electronically supplied services, and for B2B and B2C supplies of other services.

If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
EDITOR'S PICKstar
Top