VAT telecommunications and electronic services
Registration and VAT returns for transactions covered by this system which are taxable in other Member States
General issues
Since January 1, 2015, all telecommunications, broadcasting or television and electronic services ("TRE") provided by an entrepreneur or professional to individual final consumers established or resident in a State of the European Union other than the service provider that service, are taxed in the State of establishment or residence of said final consumer.
That means that the operators that provide this type of service will have to pay tax for VAT in each of the States where their end consumer customers are established or live.
This optional regime is intended to reduce the “indirect tax burdens” that the location rules that came into force in 2015 could entail for operators. To this end, the regime allows entrepreneurs or professionals not to have to identify themselves and register in each State of consumption, but rather they will be able to submit their VAT returns from a single point on the Web Portal of their State of Identification. In order to do so, they should expressly register themselves in this scheme.
No. The Mini Single Window can only be used by those entrepreneurs or professionals who provide telecommunications, radio broadcasting or television and electronic services and whose recipient is an individual established or with domicile or residence in a Member State other than that of the provider's headquarters.
In the case of providing services to businesses or professionals and to individuals, taxpayers will be able to use the Mini One-Stop Shop for the services to individuals.
In the case of providing services exclusively to businesses or professionals, the Mini One-Stop Shop is not applicable.
Nor can the Mini Single Window be applied when the recipients of the services are individuals established in the same Member State where the businessman or professional who provides them is established.
You can access the “Location rules” section for a complete description of these services.