Taxation and customs union

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

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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.

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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