United Kingdom


  • Service: Tax, Indirect Tax, Budget 2014
  • Type: Business and industry issue, Regulatory update
  • Date: 19/03/2014

Indirect Tax - changes to VAT place of supply 

Key Measures: Indirect Tax - changes to the VAT place of supply rules
The place of supply rules relating to where VAT is both collected and remitted for telecommunications, broadcasting and electronically supplied services will be changing within the European Union with effect from 1 January 2015. It will apply where these services are provided to non-registered or private customers only.

These services are currently chargeable to VAT where the supplier is located. However, from 1 January 2015 businesses will need to charge and account for VAT where the customer is located/where the service is consumed.


EU and businesses will have the option of VAT registering in just one Member State via a ‘Mini One Stop Shop’ (MOSS), through which they can account for their VAT on supplies to customers in other Member States. Alternatively, businesses can register and account for VAT in every Member State where they have customers.


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Gary Harley

Gary Harley

Head of Indirect Tax

KPMG in the UK


020 7311 2783

Email Gary