VAT Newsletter 5/2012
Commission implementing Regulation (EU) No. 815/2012 laying down detailed rules for the application of Council Regulation (EU) No. 904/2010, as regards special schemes for non-established taxable persons supplying telecommunications, broadcasting or electronic services to non-taxable persons has been published in EU official Journal No. L249/14.09.2012
Commission Implementing Regulation (EU) no. 815/2012 (“the Regulations”) provides certain Norms for the application of Regulation 904/2010 to ensure that the information regarding the registration into the system and the VAT returns submitted under the scheme is exchanged in a uniform manner, as well as in order to keep the administrative burden to a minimum.
The Regulation shall apply starting with 1 January 2015.