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.
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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| Country | Telecommunication Services | Broadcasting Services | E-Services | Valid from |
|---|---|---|---|---|
| Estonia | 20 | 20 | 20 5 (3) | 31 July 2022 |
| Austria | 20 | 10 | 20 5 (0) 5 (1) 10 (0) | 10 January 2022 |
| Poland | 23 | 23 (10) 8 | 23 8 5 | 04 March 2021 |
| Finland | 24 | 24 | 24 10 (0) | 26 October 2020 |
| Bulgaria | 20 | 20 | 20 9 (1) | 01 July 2020 |
| Czech Republic | 21 | 21 | 21 10 (2) | 01 May 2020 |
| United Kingdom | 20 | 20 | 20 0 (0) | 01 May 2020 |
- #0 : e-publications
- #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 newspapers and magazines - excluding publications containing mainly advertising or private advertisements or mainly with erotic or pornographic content or video or music content
- #10 : Services related to rental of audio and video content on-demand
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