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Vat On E-Services: How New Rules Affect Businesses

Author

Listed:
  • Adina TRANDAFIR

    (Spiru Haret University, Faculty of Financial and Accounting Management, Constanta)

Abstract

From 1st January 2015, in the European Unionwill enter into force a new VAT regime for business-to-consumer suppliers of telecoms, broadcasting and electronic services. This regime will have an impact on businesses engaged in the supply of certain products and services over the Internet. This article is a literature review. It is aimed to provide an analysis of the European VAT regime applicable to electronic services and clarify some key issues like: what are e-services, what are the changes and how the businesses are affected by these new rules. The paper also approaches issues such as: the change of the rules regarding VAT place of supplying and the introduction of the VAT Mini One Stop Shop (MOSS). The main conclusion is that the change in the place of supplying rules will serve to negate the VAT advantages associated with Internet companies which locate their invoicing functions in a Member State that is different from where they locate their substantial activities.

Suggested Citation

  • Adina TRANDAFIR, 2014. "Vat On E-Services: How New Rules Affect Businesses," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 147-154, July.
    • Handle: RePEc:cmj:seapas:y:2014:i:4:p:147-154
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    More about this item

    Keywords

    VAT; E-services; Mini One Stop Shop (MOSS);
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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