VAT Newsletter 7/2012

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Council Regulation (EU) 967/2012 amending the Implementing Regulation (EU) No. 282/2011, in relation to the special schemes for non-established taxable persons supplying telecommunications, television, broadcasting or electronic services to non-taxable persons, has been published in EU official Journal No. L 290/ 20.10.2012

Starting 1 January 2015, the place of supply for telecommunications, broadcasting and electronic services shall be considered the place where the customer is established or has his permanent adress regardless of where the supplier is established.

These modifications are brought based on Directive 2008/8/CE amending Directive 2006/112/CE in respect of the place of supply of services, following to be implemented accordingly in the Fiscal Code and enacted as of 1 January 2015.

Therefore, Regulation (EU) No. 282/2011 was ammended by Council Regulation (EU) 967/2012 (“Regulation”) in view of providing instructions for the application of the new tax provisions.

Among the main amendments we mention:

  • Clarifications regarding the change of the identification Member State when the supplier changes his fixed establishment with a view to continue using the special scheme;
  • Additional information regarding the exclusion from the application of the special regime;
  • Clarifications regarding the VAT returns and the records kept by the non-established taxable persons.

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