Electronic and digital services


Following rule changes, many B2C supplies made digitally are now subject to local VAT in the customer’s location. Suppliers will generally need an EU registration to be able to account for the VAT due. You file a MOSS VAT return through the relevant electronic VAT portal.

The new rules implemented in 2015 apply to telecoms, broadcast and electronic services supplied within the EU to consumers.


The place of supply for electronically supplied B2B services within the EU is where the recipient is established. The rules provide that the place of supply is the place where the business customer has established its business. The reverse charge rule applies, under which the business customer must account for the VAT.

To zero-rate the invoice you must make sure that the customer’s VAT number is valid. The number can be verified on the European online VIES system.