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
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.
Welcome to Taxation and customs union
|Country||Telecommunication Services||Broadcasting Services||E-Services||Valid from|
|27||27||01 January 2018|
|Romania||19||19||19||18 December 2017|
|Greece||24||24||24||01 June 2016|
|Ireland||23||23||23||01 January 2015|
|Austria||20||10||20||01 January 2015|
|01 January 2015|
|17||01 January 2015|
- #0 : eBooks
- #4 : Only for Internet access service as defined in point 2 of Article 2 of 2015/2120/EU. Q4 2017 is still 18%!
- #5 : Reception of radio and TV broadcasting services whose content is exclusively for adults, regardless of the electronic communications network used
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