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TVA 2015 – more than a fiscal problem

Starting with 1 January 2015, the companies which provide electronic services, telecommunications and broadcasting (BTE) to end users will collect VAT from the member state to which the beneficiary belongs.

This is a consequence of changes in the provisions regarding the place where these services are provided to end users (B2C), both by the providers residing in the EU, and the providers residing outside the EU. These changes are part of the last phase of the 2010 VAT Package of Council Directive 2008/8/CE of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.

 

For more information, please see the Romanian version of the article, here.
 

Authors

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ERNST & YOUNG SRL