Taxation and customs union

MOSS : A simplified system to declare VAT on Telecommunication, Broadcasting and Electronic (TBE) services in the EU

This website explains what TBE services are, in which Member State they are subject to VAT and how the MOSS can be used to declare and pay VAT on these services

National VAT Rules

Country rules database

Check specific rules on TBE services in the national VAT rules database. Chargeability, invoicing rules, exemptions and more information is compiled here.

disclaimer:
The information on national VAT rules is provided by the Member States. The Commission cannot guarantee the accuracy of the data. Neither the Commission nor any person acting on the Commission's behalf may be held responsible for the use which may be made of the information contained therein.

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Download the recent updates on national VAT rules report
Last updated VAT rates
CountryTelecommunication ServicesBroadcasting ServicesE-ServicesValid from
Hungary27
5 ()
18 (5)
27
27
01 January 2018
Romania19
19
19
18 December 2017
Greece24
24
24
01 June 2016
Ireland23
23
23
01 January 2015
Austria20
10
20
01 January 2015
Italy22
22
22
4 (0)
01 January 2015
Luxembourg17
17 (6)
3
17
3 (0)
3 (0)
01 January 2015
Comments :
  • #0 : eBooks
  • #5 : Only for Internet access service as defined in point 2 of Article 2 of 2015/2120/EU
  • #6 : Reception of radio and TV broadcasting services whose content is exclusively for adults, regardless of the electronic communications network used

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