VAT Package 2015 or what is MOSS?
On 1 January 2015, the rules for determining the place of supply of electronic services rendered to private consumers will be changed — an amendment that could be of some importance for a variety of business models and companies.
In the future, VAT will be due where the private end-customer is resident and not as it currently is, in the country where the supplier is located.
For more details, have a look in our brochure attached. Should you require additional information, please do not hesitate to contact us!
indirecttaxes@mazars.de