E-Services VAT changes and the mini one-stop shop from January 2015

Benjamin Griscti  -  21/February/2014

1st January 2015 will mark a year of change in VAT rules generally applied to telecommunications, broadcasting and electronic services. Affected suppliers include those providing telecommunications, broadcasting, online gaming, payment and cloud computing services.

Currently the place of supply for electronic services to EU non-business and non-taxable persons stands to where the supplier is established. This presented minimal VAT requirements to, among others, EU online gaming suppliers other than in their country of establishment.

As from 1st January 2015, the place of supply in respect of electronic services provided to non-taxable persons will shift to where the non-business customer is located. This means that, for instance, Maltese iGaming operators and other e-services providers will have to register for VAT in each EU member state from where their client-base comes.

KSi Malta suggests concerned suppliers to plan their standpoint accordingly and take the necessary advice regarding this development. Our firm has already started contacting affected parties within our customer and associated pool in order to inform them and help them plan ahead. Should you be interested in receiving further updates and advice please feel free to contact us.

For more information on this VAT development please click here to download a more detailed document.

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