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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Last updated VAT rates
CountryTelecommunication ServicesBroadcasting ServicesE-ServicesValid from
Austria20
10
20
10 (0)
01 April 2021
Poland23
23 (10)
8
23
8
5
04 March 2021
Finland24
24
24
10 (4)
26 October 2020
Bulgaria20
20
20
9 (1)
01 July 2020
Estonia20
20
20
9 (3)
01 July 2020
Czech Republic21
21
21
10 (2)
01 May 2020
United Kingdom20
20
20
0 (4)
01 May 2020
Comments :
  • #0 : eNewspapers
  • #1 : e-Books
  • #2 : Electronic publications of books, newspapers and magazines and paid access to websites of newspapers and magazines, downloadable audio books, sheet music and educational resources and journalistic platforms.
  • #3 : Electronic publications of books, educational literature, newspapers and magazines and paid access to the websites of newspapers and magazines - excluding periodicals containing mainly advertising or private advertisements
  • #4 : e-publications
  • #10 : Services related to rental of audio and video content on-demand

See all VAT rates