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Updated Irish Revenue Guidance On Digital Tax Changes

by Jason Gorringe, Tax-News.com, London

24 December 2014


The Irish Revenue has published an updated e-brief on the impact of incoming European Union (EU) value-added tax (VAT) rules on the supply of telecommunications, broadcasting, and e-services to consumers.

From January 1, 2015, businesses that make supplies of telecommunications, broadcasting or e-services to consumers in other EU member states will be obliged to register and account for VAT in those member states. Alternatively, affected businesses can now register for an optional special scheme, the Mini One Stop Shop (MOSS). The MOSS will allow businesses to submit a single return and payment per calendar quarter for all member states in which they make supplies. Any eligible business wishing to register for MOSS should do so in advance of January 1, 2015, to avoid having to register for VAT in multiple member states.

The Irish Revenue has updated its guidance on MOSS, to clarify a number of issues.

It explains that a business which is established in Ireland but not obliged to register for VAT in Ireland (because its turnover is below the registration threshold) and which supplies telecommunications, broadcasting or e-services to consumers in other member states will be obliged to either register and account for VAT in those states, or register for MOSS in Ireland. Affected businesses can register for MOSS without any obligation to register for VAT in respect of their supplies to customers in Ireland. When completing the MOSS registration process, the Corporation Tax Number or PPS Number of the applicant should be provided as an alternative to a VAT number. A VAT Group can likewise register for MOSS, but it is not obligatory that the Group "remitter" must be the group member to register.

Revenue also recommends that businesses use the European Commission's Standard Audit file for MOSS (SAF-MOSS). However, SAF-MOSS is not compulsory, and if a business does not wish to use it to submit information requested by a tax administration, an acceptable format must be agreed at the time of the request. The Commission has developed a portal which provides information on VAT rules in all EU member states, along with instructions for use.

TAGS: compliance | tax | business | European Commission | value added tax (VAT) | tax compliance | Ireland | revenue guidance | tax authority | tax reform | European Union (EU) | services | Europe

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