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.
